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Home My WebLink AboutAmending Chapter 2 Article 7 Budgetary Procedures ORDINANCE No, 8212-91 Passed by the Common Council of the City of South Bend, Indiana. September 9, 91 '9 '' City y Clerk / IRENE K. GAMMON Attest: attillid President of Common Council Presented by me to the Mayor of the City of South Bend, Indiana— September 10, 91 i9 City Clerk IRENE K. GAMMON Approved and signed by me ,' /41 l 1 is) g 1 Mayor r 4"r ORDINANCE NO. g I a-q I AN ORDINANCE OF THE COMMON COUNCIL OF THE CITY OF SOUTH BEND, INDIAN A, AMENDING VARIOUS SECTIONS OF CHAPTER 2, ARTICLE 7, OF THE MUNICIPAL CODE OF THE CITY OF SOUTH BEND, COMMONLY KNOWN AS BUDGETARY PROCEDURES STATEMENT OF PURPOSE AND INTENT On April 1, 1991, the City began implementing a new computer software system that includes an integrated budget component. This budget component allows for different output of the budget requests and these revised budget procedures are intended to provide greater organization for the elected officials who must review and approve the budget. NOW, THEREFORE, BE IT ORDAINED BY THE COMMON COUNCIL OF THE CITY OF SOUTH BEND, INDIANA, as follows: SECTION I. Section 2-87 and 2-88 of the South Bend Municipal Code are hereby deleted in their entirety and amended to read as follows: ARTICLE 7. Budgetary and Salary Procedures Section 2-87 Proposed Budget Information. (a) It shall be the duty of the City Controller to prepare a budget estimate for the ensuing budget year in accordance with applicable state law, and provisions of this article. (b) The City Controller shall file twelve (12) copies of the proposed budget with the Chairperson of the Personnel and Finance Committee of the Common Council at the time the budget ordinance is filed. (c) The following information shall be included within the budget book: 1) Departmental budgets detailing departmental. justifications for budget line item requests. Each budget justification will include a detailed description of the request, any requested personnel changes, (position upgrades, position additions, deletions, etc. ) , and reasons for any major increases or decreases from the prior year. 2) Departmental budgets detailing requests by line item within the four standard budgetary object or expense classifications. 3 ) Departmental budgets summarized by the four (4) standard budgetary object or expense classifications: (a) Personal services. Includes direct labor costs of city employees and related employee benefits. (b) Supplies. Includes fuels, stationery, general institutional articles, etc. purchased and used by the city. 4) Each Departmental budget will include a summary of the following information by line item: (a) Current YTD Expenditures, (b) Last year's Actual Expenditure, (c) Two year's ago Actual Expenditures (d) Departmental budget request and percent change, (e) Final amount Approved by Council and % change. (d) In addition to the budget book, the City Controller shall provide five (5) copies of the current staffing table to the Chairperson of the Personnel and Finance Committee. The st.. ffin table shall list all budgeted positions and an indication of whether or not the position is filled or vacant. (e) The City Controller shall also provide five (5) copies of the June 30 Chart of Accounts listing all expenditures for the current fiscal year. SECTION II. Section 2-89 of the South Bend Municipal Code is hereby renumbered as Section 2-88. SECTION III. Section 2-90 of the South Bend Municipal Code is hereby renumbered as Section 2-89, and a new Section 2-90 is added to read as follows: Section 2-90. Final Budget approval; Report of City City Controller: (a) The Common Council shall approve all departmental budgets by standard budgetary object or expense classification. (b) The City Controller shall submit quarterly budget updates to the Common Council and Mayor, within thirty (30) days of the close of each calendar quarter, detailing all revenues received and expenditures made by, and the financial status of, each department. SECTION IV. Severability. If any provision, section, or part of this Ordinance is declared to be invalid or unconstitutional, such declaration shall not be construed to affect any of the other provisions, sections, or parts herein, and the remainder of the Ordinance shall not thereby be invalidated. SECTION V. This Ordinance shall be in full force and effect from and after its passage by the Common Council, approval by the Mayor, and legal publication. - 'y ` Member o ,/ e Common Council . 1 ``.--,—\\% . $% /\' �/, Illl �i, _r ,,,a ; City of South Bend 1,11.1.4<_..:;._-• ,v:•a} Joseph E. Kernan, Mayor s\\\ \865_? Department of Administration and Finance Katherine Humphreys, Director August 21, 1991 Don Niezgodski President Common Council 400 County-City Bldg. South Bend, Indiana 46601 Dear Don: Attached please find an Ordinance amending sections of Chapter 2, Article 7 of the Municipal Code dealing with the budget. We are proposing several changes in the budget reporting as a result of streamlined procedures that we have found through the new computer system. Our goal in revising this Ordinance is to improve the budget information that is reviewed and approved by the Council. In addition to the basic organization of information, we are also proposing that we provide actual expenditure information for the prior two years. As you know, the previous budget program only reported prior budget information and not actual expenditures. We feel this information will be much more useful for the Council in their deliberations. And finally, we are proposing that the City Administration, specifically the City Controller, provide quarterly reports to the Mayor and the Council on the City finances. This report will give you information on both the revenue and expenditures received compared to budget and will provide a more timely information exchange with the Council. The proposed format of the quarterly financial report would include a narrative portion, describing trends, and explaining any unexpected variances in either revenue or expenses. We would also propose providing graphs and charts as a way of further illustrating important aspects of the City's finances. County-City Building • South Bend, Indiana 46601 • 219/284-9742 Fax 219/284-9892 Catherine A. Hubbard John D. Leisenring C. J. Cartwright Personnel Director Chief Deputy Controller Safety & Risk Manager 284-9124 284-9483 284-9482 a • Don Niezgodski .August 21, 1991 Page Two I have included a sample budget format in this letter in order for you to see what we are proposing in the Ordinance. I will look forward to discussing this with the Council. In the meantime, I will be happy to answer any questions you might have. Sincerely, :.6 Ka•herine Humphreys Di'ector, Administration and Finance KH/jb/c attachment r' ^'PARED OS i J . PR 6/91, 15:43:49 COMPARISON TO CONTROLLER'S DIRECTIONS OF 3$,11 PAGE 11 PROGRAM GM8.01L FOR FISCAL YEAR 92 ACCOUNTING PERIOD 07/91 BUREAU REQUEST ., CONTROLLER VARIANCE FROM ORIGINAL DEPT 1 PERCENT 1992 BUDGET PERCENT CONTROLLER'S ACCOUNT NUMBER ACCOUNT DESCRIPTION BUDGET BEDGET CHANGE PROJECTION INCREASE DIRECTIONS PUBLIC WORKS BOARD OF WORKS Personal Services 101-0601-419.10-01 REGULAR 21,043 22,090 .02 21,674 .02 416 * Personal Services 21,043 22,090 .02 21,674 .02 416 Supplies 101-0601-419.21-01 OFFICIAL RECORDS 250 250 .00 252 .00 2- 101-0601-419.21-02 STATIONARY & PRINTING 300 300 .00 303 .01 3- 101-0601-419.21-03 OTHER OFFICE SUPPLIES 1,000 1,000 .00 1,010 .01 101-0601-419.23-40 SALT 1 217,000 180,747 .16- 219,170 .01 38,4233- - * Supplies 218,550 182,297 .16- 22.0,735 .03 38,438- Other Services & Charges 101-0601-419.32-04 TELEPHONE & TELEGRAPH 203,492 205,527 .01 205,526 .00 1 101-0601-419.33-02 PUBLICATION LEGAL NOTICE 2,500 3,500 .40 2,525 .01 975 101-0601-419.35-01 ELECTRIC 1,186,427 1,198,291 .00 1,198,291 .00 0 101-0601-419.36-01 BUILOINGS 273,339 273,000 .00 276,072 .00 3,072- 101-0601-419.36-02 OFFICE EQUIPMENT 1,150 150 .86- 1,161 .00 1,011- 101-0601-419.37-01 HYDRANT RENTAL 575,019 581,219 .01 580,769 .00 450 101-0601-419.39-89 MISC. CHARGES & SERVICES 15,329 5,000 .67- 15,482 .00 10,482- * Other Services & Charges 2,257,256 2,266,687 1.11- 2,279,826 .01 13,139- ** BOARD OF WORKS 2,496,849 2,471,074 1.25- 2,522,235 .06 51,161- 4 Al P ti IP- , PREPARED 08/19/91, 08:41150 DETAIL BUDGET REPORT - PAGE 24, IN : PROGRAM GM601L FOR FISCAL YEAR 92 ACCOUNTING PERIOD 07/91 TWO BUREAU , READ REQUEST YEAR'S AGO LAST YEARS Y-T-O ORIGINAL ADJUSTED FOR PERCENT ® ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUALS ACTUALS ACTUAL BUDGET 27TH PAYROLL CHANGE �1 PUBLIC WORKS BOARD OF WORKS Personal Services 101-.0601-419.10-01 REGULAR 19,989 20,327 12,111 21,043 22,090 .02 ® FIRS CLERK - BD OF WORKS @ 21674 X 1 21,674 ADJUST FOR 27TH PAYROLL 416 22,090 • Personal Services 19,989 20,327 12,111 21,043 22,090 .02 a Supplies ill 101-0601-419.21-01 OFFICIAL RECORDS 133 240 '49 250 250 .00 III FIRS OFFICIAL MINUTE BOOKS & RECORDING OF DOCUMENTS 250, 250 101-0601-419.21-02 STATIONARY & PRINTING 197 423 0 300 300 .00 FIRS PRINTING OF BID FORMS & OTHER ITEMS USED 13Y BOARD 300 9300 101-0601-419.21-03 OTHER OFFICE SUPPLIES 1,039 713 522 1,000 1,000 ,;.00 0 FIRS COPIER SUPPLIES, TYPEWRITER RIBBONS, OTHER MISC. 1,000 1,000 0 101-0601-419.23-40 SALT 0 0 78,038 217,000 180,747 .16- FIRS PAST DUE PAYMENT - CURRENT PORTION 36,247 7. CURRENT YEAR PAYMENT: 1991 PRICE PER TON OF ROAD SALT = 26.94 k: 1991 PRICE PER TON OF SLAG 14.45 DIFFERENCE = 12.49 .x ESTIMATED 4 OF TONS OF SALT = 10,000 X 12.49 = 124,900 COST TO BE ABSORBED BY WASTEWATER TOTAL SALT COST EST. 269,400 - 124,900 = 144,500 180,747 *: Supplies 1,369 1,376 78,609 218,550 182,297 .16- Other Services & Charges 101-0601-414.32-04 TELEPHONE & TELEGRAPH 224,342 • 198,537 177,065 203,492 205,527 .01 - FIRS INDIANA BELL COMMUNICATIONS - MAINTENANCE 18,150 IL u PREPARED 08/19/91, 08:41:54 DETAIL BUDGET REPORT 5 .. PAGE 2a PROGRAM GM6OIL FOR FISCAL YEAR 32 Il ACCOUNTING PERIOD 07/91 TWO BUREAU REQUEST YEAR'S AGO LAST YEARS "Y-T-O ORIGINAL ADJUSTED FOR PERCENT IIACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUALS ACTUALS ACTUAL BUDGET 27TH PAYROLL CHANGE INDIANA BELL 159,911 PCLARK 27,466 205,527 I101-0601-•419.33-02 PUBLICATION LEGAL NOTICE 1,956 3,253 2,045 2,500 3,500 .40 FIRS LEGAL ADVERTISING & BIDS 3,500 it 1000 ADDITIONAL REQUESTED DUE TO THE HISTORY OF ADDITIONAL APPROPRIATIONS NECESSARY IN THIS ACCT. 3,500 101-0601-419.35-01 ELECTRIC 1,041,223 1,057,940 748,948 1,186,427 1,198,291 .00 It FIRS STREET LIGHTS 1,026,752 TRAFFIC SIGNALS 171539 1 1,198,291 101-0601-419.35-02 GAS 0 0 12,557 0 0 .00 I101-0601-419.35-04 WATER 0 0 488 0 0 .00 101-0601-419.36-01 BUILDINGS 224,752 265,379 245,718 273,339 273,000 .00 101-0601-419.36-02 OFFICE EQUIPMENT 0 0 0 1,150 150 .86- FIRS TYPEWRITER MAINTENANCE AGREEMENT 150 150 II; 101-0601-419.37-01 HYDRANT RENTAL 423,832 572,663 336,078 575;019 581,219 . .01 FIRS PAST DUE RENTAL - CURRENTLY DUE 158,379 1992 HYDRANT RENTAL: 3410 HYDRANTS @ 124 EA. 422,840 581,219 101-0601-419.39-89 MISC. CHARGES & SERVICES 20,454 15,827 16,908 15,329 5,000 .67- '1 FIRS TITLE FEES, DRAINAGE ASSESSMENTS & AND OTHER MISC. GENERAL FUND EXPENSES NOT BUDGETED ELSEWHERE 5,000 5,000 * Other Services & Charges 1,936,559 2,113,599 1,539,810 2,257,256 2,266,687 1.11- ** BOARD OF WORKS 1,957,917 2,135,302 1,630,530 2,496,849 2,471,074 1.25- PRCPARED 08/16/91, 15:31:OC COMPARISON TO CONTROLLER'S DIRECTIONS OF 3% 1T PROGRAM GM6OIL , PAGE FOR FISCAL YEAR 92 ACCOUNTING PERIOD 07/91 BUREAU REQUEST CONTROLLER VARIANCE FROM ORIGINAL DEPT 1 PERCENT 1992 BUDGET PERCENT. CONTROLLER'S ' ACCOUNT NUMBER ACCOUNT DESCRIPTION BUDGET BEDGET CHANGE PROJECTION INCREASE DIRECTIONS PUBLIC WORKS BOARD OF WORKS Personal Services Personal Services 21,043 ._._.. -----• _'.. 22,090 .02 21,674 .02 416 Supplies • * Supplies -._---218,550 182,297 .16- 220,735 .03 38,438- Other Services & Charges Other Services & Charges 2,257,256 2,266,687 1.11- 2,279,826 .01 13,139- ** BOARD OF WORKS 2,496,849 2,471,074 1.25- 2,522,235 .8S 51,tS1- f. ' 1 3 • ORDINANCE NO. AN ORDINANCE OF THE COMMON COUNCIL OF THE CITY OF SOUTH BEND, INDIANA, AMENDING VARIOUS SECTIONS OF CHAPTER 2, ARTICLE 7, OF THE MUNICIPAL CODE OF THE CITY OF SOUTH BEND, COMMONLY KNOWN AS BUDGETARY PROCEDURES