HomeMy WebLinkAbout2023-09-05 Ordinance 3091_Fiscal ManagementORDINANCE NO. 3091
AN ORDINANCE AMENDING THE CODE OF ORDINANCES OF THE CITY OF
WAUKEE, IOWA, BY AMENDING PROVISIONS PERTAINING TO FISCAL
MANAGEMENT
Be It Enacted by the City Council of the City of Waukee, Iowa:
SECTION 1. SECTION MODIFIED. Section 7.05 of the Code of Ordinances of the City of
Waukee, Iowa, is repealed and the following adopted in lieu thereof:
7.05 OPERATING BUDGET PREPARATION. The annual operating budget of the City
shall be prepared in accordance with the following:
1. Proposal Prepared. The finance officer is responsible for preparation of the
annual budget detail, for review by the Mayor and Council and adoption by the Council
in accordance with directives of the Mayor and Council.
2. Boards and Commissions. All boards, commissions, and other administrative
agencies of the City that are authorized to prepare and administer budgets must submit
their budget proposals to the finance officer for inclusion in the proposed City budget at
such time and in such form as required by the Council.
3. Submission to Council. The finance officer shall submit the completed budget
proposal to the Council each year at such time as directed by the Council.
4. Annual Statement.
(Code of Iona. Sec. 24.2A[2])
A. On or before March 15 of each year, the City shall file, with the
Department of Management, a report containing all necessary information for the
Department of Management to compile and calculate amounts required to be
included in the statement mailed under Paragraph B.
B. Not later than March 20. the County Auditor, using information compiled
and calculated by the Department of Management shall send to each property
owner or taxpayer within the County, by regular mail, an individual statement
containing all of the required information as provided under Section 24.2(2)(B)(1-
9) of the Code of Iowa.
C. The Department of Management shall prescribe the form for the report
required under Paragraph A, the statements to be mailed under Paragraph B, and
the public hearing notice required under Paragraph D.
D. The Council shall set a time and place for a public hearing on the City's
proposed property tax amount for the budget year and the City's information
included in the statements under Paragraph B. At the hearing, the Council shall
receive oral or written testimony from any resident or property owner of the City.
This public hearing shall be separate from any other meeting of the Council,
including any other meeting or public hearing relating to the City's budget, and
other business of the City that is not related to the proposed property tax amounts
and the information in the statements shall not be conducted at the public hearing.
After all testimony has been received and considered, the governing body may
decrease, but not increase, the proposed property tax amount to be included in the
City's budget.
(1) Notice of the public hearing shall be published not less than 10 nor
more than 20 days prior to the hearing, in a newspaper published at least
once weekly and having general circulation in the City. However, if the
City has a population of 200 or less, publication may be made by posting
in three public places in the City.
(2) Notice of the hearing shall also be posted and clearly identified on
the City's internet site for public viewing beginning on the date of the
newspaper publication and shall be maintained on the City's internet site
with all such prior year notices and copies of the statements mailed under
this section.
(3) Additionally, if the City maintains a social media account on one
or more social media applications, the public hearing notice or an
electronic link to the public hearing notice shall be posted on each such
account on the same day as the publication of the notice.
5. Council Review. The Council shall review the proposed budget and may make
any adjustments it deems appropriate in the budget before accepting such proposal for
publication, hearing, and final adoption.
6. Notice of Hearing. Following, and not until the requirements, of Subsection 4 of
this section, are completed, the Council shall set a time and place for public hearing on
the budget to be held before April 30 and shall publish notice of the hearing not less than
10 nor more than 20 days before the hearing. A summary of the proposed budget and a
description of the procedure for protesting the City budget under Section 384.19 of the
Code of Iowa, in the form prescribed by the Director of the Department of Management,
shall be included in the notice. Proof of publication of the notice under this subsection
must be filed with the County Auditor.
(Code of'Iowa, Sec. 384.16[3])
7. Copies of Budget on File. Not less than 20 days before the date that the budget
must be certified to the County Auditor and not less than 10 days before the public
hearing, the Clerk shall make available a sufficient number of copies of the detailed
budget to meet the requests of taxpayers and organizations, and have them available for
distribution at the offices of the Mayor and Clerk and at the City library.
(Code o f Iowa, Sec. 384.16[2])
8. Adoption and Certification. After the hearing, the Council shall adopt, by
resolution, a budget for at least the next fiscal year and the Clerk shall certify the
necessary tax levy for the next fiscal year to the County Auditor and the County Board of
Supervisors. The tax levy certified may be less than, but not more than, the amount
estimated in the proposed budget submitted at the final hearing, unless an additional tax
levy is approved at a City election. Two copies each of the detailed budget as adopted
and of the tax certificate must be transmitted to the County Auditor.
(Code o[Iowa, Sec. 384.16[5])
SECTION 2. SECTION MODIFIED. Section 7.06 of the Code of Ordinances of the City of
Waukee, Iowa, is repealed and the following adopted in lieu thereof.
7.06 FINANCIAL REPORTS. The following financial reports shall be prepared and filed:
1. Monthly Reports. The Finance Director shall submit to the Council each month a
report showing the activity and status of each fund, program, sub -program and activity
for the preceding month.
2. Annual Report. Not later than December 1 of each year the Finance Director
shall be published an annual report containing a summary for the preceding fiscal year of
all collections and receipts, all accounts due the City, and all expenditures, the current
public debt of the City, and the legal debt limit of the City for the current fiscal year. The
Annual Financial Report shall be prepared on forms and pursuant to instructions
prescribed by the Auditor of State. Beginning with the Annual Financial Report
published by December 1, 2025, each report shall include a list of bonds, notes, or other
obligations issued by the City during the most recently completed fiscal year, and the
applicable lists for other fiscal years beginning on or after July 1, 2024, for which
obligations remain unpaid, payable from any source, including the amount of the
issuance, the project or purpose of the issuance, whether the issuance was approved at
election, eligible to be subject to a petition for an election, or was exempt from approval
at election as the result of statutory exclusions based on population of the City or amount
of the issuance, and identification of issuances from the fiscal year or prior fiscal years
related to the same project or purpose.
(Code of Iowa, Sec. 384.22)
SECTION 3. SEVERABILITY CLAUSE. If any section, provision or part of this ordinance
shall be adjudged invalid or unconstitutional, such adjudication shall not affect the validity of the
ordinance as a whole or any section, provision or part thereof not adjudged invalid or
unconstitutional.
SECTION 4. WHEN EFFECTIVE. This ordinance shall be in effect from and after its final
passage, approval and publication as provided by law.
Passed by the Council the 5th day of September, 2023, and approved this 51h day of September,
2023.
Courtney Clarke, Mayor
Attest:
Rebecca D. Schuett, City Clerk