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HomeMy WebLinkAbout405 - Adoption of the Annual Budget • CITY OF REDDING, CALIFORNIA COUNCIL POLICY SUBJECT RESOLUTION POLICY EFFECTIVE NUMBER NUMBER DATE PAGE ADOPTION OF THE BIENNIAL BUDGET 90-160 405 04/03/90 BACKGROUND In accordance with State Law, the City has no legal obligation to adopt a comprehensive financial plan. However,good business practice and sound financial prudence would indicate that the City of Redding adopt a comprehensive financial plan on at least a biennial basis. The comprehensive financial plan for the City of Redding is composed of spending, financing, and performance plans for three types of budgets: operating,debt service, and capital improvement. All budgets must be sound: the spending plan (expenditures and transfers out) must equal or be less than the financing plan (revenues, transfers in, and use of fund balance). PURPOSE • To establish a biennial comprehensive financial plan. POLICY It is the policy of the City Council of the City of Redding: That the City Manager shall propose to City Council at least every other year prior to the beginning of the fiscal year a comprehensive financial plan for the next fiscal year or two fiscal years (July I to June 30). After considering the City Manager's recommendations, the Mayor and City Council shall adopt the budget. • Amended April 15,200S.by Resolution No.2003-35