HomeMy WebLinkAboutReso 91-275 - Establishing and Adopting a policy to rebudget prior years appropriations r
RESOLUTION NO. 7�
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF REDDING
ESTABLISHING AND ADOPTING A POLICY TO REBUDGET PRIOR YEAR
APPROPRIATIONS.
WHEREAS, the City Council of the City of Redding is charged
with the responsibility of establishing municipal policies to
guide the various functions of the City and, where necessary, to
establish procedures by which functions are performed; and
WHEREAS, regulatory policies established by the City Council
are usually adopted by Ordinance and included in the Municipal
Code. However, other policies are also established, which by
their nature do not require adoption by Ordinance; these policy
statements, adopted by Resolution of the City Council, need to be
consolidated in a reference document for easy access; and
WHEREAS, on August 4, 1987, by Resolution No. 87-261, City
Council adopted a Council Policy Manual to achieve said
objectives; and
WHEREAS, City Council wishes to establish a Policy to
rebudget prior year appropriations, a copy of which is attached
hereto and incorporated herein by reference;
NOW, THEREFORE, IT IS HEREBY RESOLVED by the City Council of
the City of Redding as follows:
1 . That all of the above recitals are true and correct.
2. That the Policy Statement attached hereto be and hereby
is adopted as the Council Policy of the City of Redding
pertaining to rebudgeting prior year appropriations.
3 . That said Policy Statement be incorporated in the
Council Policy Manual.
S
I HEREBY CERTIFY that the foregoing Resolution was
introduced and read at a regular meeting of the City Council of
U
the City of Redding on the 16th day of ,7uly, 1991, and was duly
adopted at said meeting by the following vote:
AYES: COUNCIL MEMBERS: Arness, Buffum, Moss & Dahl
NOES: COUNCIL MEMBERS: None
ABSENT: COUNCIL MEMBERS: Fulton
ABSTAIN: COUNCIL MEMBERS: None
MIKE DAHL, Mayor
City of Redding
ATTEST:
eoeWa
ETHEL A. NICHOLS, City Clerk
FORM PROVED:
RAN ALL A. HAYS, Ci4 Attorney
2
CITY OF REDDING, CALIFORNIA
COUNCIL POLICY
SUBJECT RESOLUTION POLICY EFFECTIVE PAGE
NUMBER NUMBER DATE
TO REBUDGET PRIOR YEAR
APPROPRIATIONS 409 1
BACKGROUND
The City of Redding adopts an Annual Budget at the beginning of
each fiscal year. Certain items budgeted in the prior year are
rebudgeted as a carryover. These items are difficult to identify
for numerous reasons , and each year a certain number are over-
looked in the budget process . This policy would authorize the
City Manager to routinely carry over items previously approved,
but not rebudgeted.
PURPOSE
This policy would authorize the City Manager to rebudget previous-
ly approved and budgeted items in accordance with Council guide-
lines.
POLICY
It is the policy of the City Council of the City of Redding to
authorize the City Manager to rebudget certain items as follows:
1 . The item(s) was previously considered and budgeted by Council
Resolution.
2 . The item(s) was not rebudgeted through the adoption of the
Annual Budget or by Exhibit A of the Resolution adopting the
Annual Budget.
3 . The amount of the appropriation does not change, nor does the
amount of the funding source change.
4 . There is no impact upon fund reserves.
5. The purpose for which the item(s) was rebudgeted does not
change.
In the event the item(s) does not meet these conditions , it must
be approved by the City Council and may not be rebudgeted as part
of this policy.
PROCEDURE
The procedure for utilizing the Rebudget of Prior Year Appropria-
tions is provided in the City of Redding Budget Policies and
Procedures Manual.
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