HB0137 - Biennial municipal budgeting.

 

2001

State of Wyoming

01LSO-0322.E1

ENGROSSED

 

 

 

HOUSE BILL NO.  HB0137

 

 

Biennial municipal budgeting.

 

Sponsored by:

 

 

A BILL

 

for

 

 1  AN ACT relating to municipalities, cities and towns;
 2  allowing biennial budgets; setting forth certain
 3  conditions; and providing for an effective date.

 4 

 5  Be It Enacted by the Legislature of the State of Wyoming:

 6 

 7         Section 1.  W.S. 15-2-201(a), 16-4-102(a)(iii) and
 8  (v), 16-4-103(a), 16-4-104(a)(intro)(i), (c) and by
 9  creating a new subsection (g), 16-4-106, 16-4-111(a) and
10  35-1-304(d) and (e) are amended to read:

11 

12         15-2-201.  Fiscal year; appropriations; taxes;
13  certification; expenditures; contracts and expenses;
14  exception.

15 

16         (a)  The fiscal year of each town begins May 1 in each
17  year or at such other time fixed by ordinance. Except as

Page  1

 

 

 

 1  provided in W.S. 16-4-104(g), the governing body, within
 2  the last quarter of each fiscal year, shall pass an annual
 3  appropriation ordinance for the next fiscal year in which
 4  it may appropriate an amount of money necessary to defray
 5  all expenses and liabilities of the town. The ordinance
 6  shall specify the objects and purposes for which the
 7  appropriations are made and the amount appropriated for
 8  each object or purpose. No further appropriation may be
 9  made at any other time within the fiscal year, except as
10  provided in W.S. 16-4-112 through 16-4-114. The total
11  amount appropriated shall not exceed the probable amount of
12  revenue that will be collected during the fiscal year.

13 

14         16-4-102.  Definitions.

15 

16         (a)  As used in this act:

17 

18              (iii)  "Budget" means a plan of financial
19  operations for a fiscal year or two (2) fiscal years,
20  embodying estimates of all proposed expenditures for given
21  purposes, the proposed means of financing them and what the
22  work or service is to accomplish. "Budget" includes the
23  budget of each fund for which a budget is required by law

Page  2

 

 

 

 1  and the collective budgets for all the funds based upon the
 2  functions, activities and projects;

 3 

 4              (v)  "Budget year" means the fiscal year or years
 5  for which a budget is prepared;

 6 

 7         16-4-103.  Budget requirements.

 8 

 9         (a)  Municipal budgets are required each fiscal year
10  or every other year as provided for in W.S. 16-4-104(g) for
11  all expenditures and funds of the municipalities.

12 

13         16-4-104.  Preparation of budgets; contents; review;
14  subsequent authorized projects.

15 

16         (a)  On or before May 15, the budget officer shall
17  prepare a tentative budget for each fund and file the
18  budget with the governing body except as provided for in
19  subsection (g) of this section. All departments shall
20  submit budget requests to the appropriate budget officer on
21  or before May 1 except as provided for in subsection (g) of
22  this section. The format of the budget shall be prepared to
23  best serve the municipality except that the budget formats
24  for community colleges shall be uniform and approved by the

Page  3

 

 

 

 1  community college commission and the director of the state
 2  department of audit. The budget shall set forth:

 3 

 4              (i)  Actual revenues and expenditures in the last
 5  completed fiscal budget year;

 6 

 7         (c)  Each budget shall be accompanied by a budget
 8  message in explanation of the budget. The budget message
 9  shall contain an outline of the proposed financial policies
10  for the budget year and describe in connection therewith
11  the important features of the budgetary plan. It shall also
12  state the reasons for changes from the previous budget year
13  in appropriation and revenue items and explain any major
14  changes in financial policy.

15 

16         (g)  Any incorporated city or town may employ a two
17  (2) year budget cycle and adopt a two (2) year budget under
18  the following conditions:

19 

20              (i)  The two (2) year period shall begin with the
21  city's or town's first fiscal year following a budget
22  session of the legislature;

23 

 

Page  4

 

 

 

 1              (ii) For the second year of the budget cycle, the
 2  budget officer shall prepare a budget adjustment that
 3  includes the original budget and any proposed changes in
 4  revenues and expenditures.  The governing body shall
 5  consider and adopt the second year budget adjustment
 6  according to the same procedure that was used for the
 7  original two (2) year budget, including all public notices
 8  and hearings;

 9 

10              (iii)  The city or town shall comply with all
11  other provisions of the Uniform Municipal Fiscal Procedures
12  Act although the requirements may be performed on a
13  biennial basis pursuant to this subsection.

14 

15         16-4-106.  Property tax levy.

16 

17  The amount of estimated revenue from property tax required
18  by the budget shall constitute the basis for determination
19  of the property tax to be levied for the corresponding tax
20  year years subject to legal limitations. The amount of tax
21  shrinkage allowed shall not exceed the actual percentage of
22  uncollected taxes to the total taxes levied for the
23  preceding fiscal year or preceding two (2) fiscal years

Page  5

 

 

 

 1  pursuant to  W.S. 16-4-104(g). This section also applies to
 2  districts and entities described in W.S. 16-4-104(f).

 3 

 4         16-4-111.  Adoption of budget.

 5 

 6         (a)  Within twenty-four (24) hours of the conclusion
 7  of the public hearing under W.S. 16-4-109(b), the governing
 8  body of each municipality shall, by resolution or
 9  ordinance, make the necessary appropriations and adopt the
10  budget, which, subject to future amendment, shall be in
11  effect for the next fiscal year or two (2) fiscal years
12  pursuant to W.S. 16-4-104(g).

13 

14         35-1-304.  Treasurer designated; fund to be created;
15  composition and use of fund; preparation and submission of
16  budget; tax levy authorized.

17 

18         (d)  A county and/or city board of health shall,
19  annually before April 1st of each year, estimate the total
20  cost of maintaining the department for the ensuing fiscal
21  year, and the amount of moneys that may be available from
22  unexpended surpluses or from state or federal grants or
23  other grants or donations. Said The estimates shall be
24  submitted in the form of a budget to the board of county

Page  6

 

 

 

 1  commissioners and/or city governing body and said the board
 2  shall provide any moneys necessary over estimated moneys
 3  from surpluses, grants and donations to cover the total
 4  cost of maintaining the department for the ensuing fiscal
 5  year. If the city has chosen to have a biennial budget
 6  pursuant to W.S. 16-4-104(g), then the city board of health
 7  shall submit their budget to the city on April 1 of every
 8  other year in accordance with the city budget.

 9 

10         (e)  A district board of health shall, annually before
11  April 1st of each year, estimate the total cost of
12  maintaining and operating the department for the ensuing
13  fiscal year and the amount of moneys that may be available
14  from unexpended surpluses or from state or federal grants
15  or other grants or donations. Said The estimates shall be
16  submitted in the form of a budget to a committee composed
17  of the chairmen of the boards of county commissioners
18  and/or city governing body of all counties and/or cities
19  comprising the district. The cost of maintaining and
20  operating the department, over estimated moneys from
21  surpluses, grants or donations, shall be apportioned by the
22  committee among the counties comprising the district on a
23  basis of population, as determined by the last federal
24  census, of each participating county in proportion to the

Page  7

 

 

 

 1  total population of all counties comprising the district.
 2  The boards of county commissioners of the respective
 3  counties shall provide any moneys necessary to cover the
 4  proportionate share of their county. If the cities in the
 5  district have chosen to have a biennial budget pursuant to
 6  W.S. 16-4-104(g), then the district board of health shall
 7  submit their budget to the cities on April 1 of every other
 8  year in accordance with the cities' budget. If all the
 9  cities in the district are not on the same budget schedule,
10  the district shall still submit a biennial budget. However,
11  for those cities who budget annually, they shall
12  appropriate an annual amount.

13 

14         Section 2.  This act is effective July 1, 2001.

15 

16                         (END)

 

Page  8