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HomeMy WebLinkAboutOrdinances 19-04-391 - 04/08/2019 - Revise Budgetary Policy - Budget Stabilization1 L STATE OF GEORGIA COUNTY OF FULTON ORDINANCE NO. 19-04-391 AN ORDINANCE TO AMEND CHAPTER 2, ARTICLE VI, DIVISION 3 TO REVISE THE CITY'S BUDGETARY POLICY REGARDING BUDGET STABILIZATION RESOURCES AND UTILIZATION OF PRIOR YEAR'S FUND BALANCE The Council of the City of Milton hereby ordains, while in regularly called Council meeting on the 8th day of April, 2019 at 6:00 p.m., as follows: WHEREAS, the City has adopted a formal Budgetary Policy, codified at Chapter 2, Article VI, Division 3 of the City's Code of Ordinances; and, WHEREAS, the City desires to revise its Budgetary Policy to modify language that conflicted with the Fund Balance Policy; NOW THEREFORE, THE COUNCIL OF THE CITY OF MILTON HEREBY ORDAINS as follows: 1. That Chapter 2, Article VI, Division 3, Sec. 2-345 (e) of The Code of the City of Milton, Georgia, is hereby amended by incorporating the insertions and deletions shown in the document attached hereto and incorporated herein by reference as "Exhibit A." 2. That all Ordinances, parts of Ordinances, or regulations in conflict herewith are hereby repealed. 3. That this Ordinance shall become effective upon its adoption. SO ORDAINED this 8th day of April 2019. Attest: �m6fvk Sudie Gordon, City C erk Approved: Joe Lockwood, EXHIBIT A REDLINED VERSION Article VI, Division 3, Sec. 2-345 (e) (7) Budget stabilization resources. a. The city shall establish h„r,, ,so Of .,. ,,' ;^rt eapi*a' iss *:adequate fund balances and reserves according to the city's fund balance policy (see Division 13 of this Article). 2Cover shet4falls c-aused byTevenue deelines; and This r-eseiwe shall aeeumulate and then be maintained at an amount, which fepfesefAs He less (8) Utilization ofprior year's fund balance in budget. If necessary, the city may use the f balanee in exeess of the reserve fer- working -eapital (see subseetien (e)(7) of this su lus fund balance as a funding source in any given year. The amount of ed-su lus fund balance shall be estimated conservatively, taking into consideration the future year's needs. The minimu0 0 o„t for the ro 0 e for- wer-king e pit l equal t two Fnenths of opefating and debt expenditures, Fatist first be met before utili-i - " S fund balanee as a funding sour-ee for- the budget. The utilization of fund balance shall be deemed a use of one-time revenues for budgeting purposes. CLEAN VERSION Article VI, Division 3, Sec. 2-345 (e) (7) Budget stabilization resources. a. The city shall establish adequate fund balances and reserves according to the city's fund balance policy (see Division 13 of this Article). (8) Utilization of prior year's fund balance in budget. If necessary, the city may use the surplus fund balance as a funding source in any given year. The amount of surplus fund balance shall be estimated conservatively, taking into consideration the future year's needs. The utilization of fund balance shall be deemed a use of one-time revenues for budgeting purposes.