HB0137 - Biennial municipal budgeting.
2001 |
State of Wyoming |
01LSO-0322.E1 ENGROSSED |
HOUSE BILL NO. HB0137
Biennial municipal budgeting.
Sponsored by: Representative(s) Cohee and Hines
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
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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
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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
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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
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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
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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
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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
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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)
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