168821f�1
1 . INANCE NO. 16,882
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3 AN ORDINANCE AMENDING THE CITY CODE FOR THE CITY OF
4 LITTLE ROCK, ARKANSAS RELATED TO THE BUDGET FOR THE
5 CITY; AND FOR OTHER PURPOSES.
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8 WHEREAS, the Board of Directors of the City of Little Rock, Arkansas
9 recognizes that the budget preparation policies of the City were established several years
10 ago, and the Board believes that certain policy changes and enhancements are required
11 to improve the budget preparation process, to reduce the administrative burden of the
12 process on Board Members and City staff, and to enhance the abilities of City
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14 departments to deliver services to citizens.
15 NOW, THEREFORE, BE IT ORDAINED BY THE BOARD OF DIRECTORS OF
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17 THE CITY OF LITTLE ROCK, ARKANSAS:
18 SECTION 1. Code Section 2 -211 is hereby amended to read as follows:
19 The budget for the city shall set forth all proposed
20 expenditures for the administration, operation," and
21 maintenance of all departments; expenditures for capital or.
22 special projects to be undertaken; and support for other
agencies to be provided. In addition thereto, the budget
23 shall set forth the anticipated revenues and other means of
24 financing the proposed expenditures. The budget shall be
25 adopted for the ensuing fiscal year period. Budget
information prepared for any subsequent fiscal periods and
26 included in the material presented to the board of directors
27 shall be considered a fiscal plan and not a part of the
28 adopted budget.
29 SECTION 2. Code Section 2 -212 is hereby amended to read as follows:
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31 The city manager shall submit to the board of directors each
32 year a budget and such other explanatory information as
may be required for their consideration. The city manager
33 shall compile the budget with the assistance of the finance
34 department and other departments or agencies, estimating
35 all revenues and expenditures detailed by organizational
36 unit, service program, or object of expenditure, as
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2 appropriate. In preparing the budget, the city manager will
3 compile two annual budgets for biannual fiscal periods
beginning in even numbered years. The board of directors
4 will amend or revise the budgets as they deem advisable and
5 adopt the budget for the even numbered year by ordinance,
6 while the budget for the odd numbered year will be
approved as a fiscal plan. During the even numbered year,
7 the city manager will review the fiscal plan for the ensuing
8 year and revise it as deemed necessary for resubmission to
9 the board of directors. After reconsideration and revision
10 as deemed necessary, the board of directors will adopt a
budget ordinance for the second year of the biannual
11 period.
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13 SECTION 3. Code Section 2 -215 is hereby amended to read as follows:
14 The budget document, setting forth the financial plan of the
15 city for the ensuing fiscal period, shall include the following:
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17 (1) Any explanatory budget message;
18 (2) A summary of the budget by fiscal year;
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20 (3) A detail of the revenue projections upon which the budget is based;
and
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22 (4) The detailed budget plan.
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SECTION 4. Code Section 2 -227 is hereby adopted with the heading
24 "Departmental Budget Savings" to read as follows:
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26 Innovative and cost - saving service efforts of city employees
27 should be recognized and rewarded. Therefore, at the end
of each fiscal year, as adjusted for the results of the annual
28 audit, the finance department will report budget savings by
29 organization to the city manager. The city manager will
30 submit to the board of directors those savings of a non -
personnel, non - mandated nature for reappropriation within
31 the current budget of the organization producing the
32 savings. The reappropriated savings may be utilized by the
33 organizations as they see fit, except that they may not be
34 used to incur any recurring obligation of the city, such as
the hiring of new employees.
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2 PASSED: May 2, 1995
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W YIDTNI 6
KUHHII
APPROVED AS TO FORM:
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APPROVED: