§ 6-56-201. Short Title
This part shall be known and may be cited as the “Municipal Budget Law of 1982.”
§ 6-56-202. Applicability
This part applies to any municipality that does not have budget provisions in its charter that are at least as detailed as provided by § 6-56-203(1) and (3).
§ 6-56-203. Annual Budget Ordinance
The governing body of each municipality shall adopt and operate under an annual budget ordinance. The budget ordinance shall present a financial plan for the ensuing fiscal year, including at least the following information: Estimates of proposed expenditures for each department, board, office or other agency of the municipality, showing in addition, the expenditures for […]
§ 6-56-204. Municipal School Budget
The municipal school budget submitted by the board of education to the governing body shall include estimates of school revenues, as well as estimates of expenditures necessary for the operation of the school system for the next fiscal period. The governing body shall have no authority to modify or delete any item of the school […]
§ 6-56-205. Excess Appropriations Prohibited — Emergencies
The governing body shall not make any appropriations in excess of estimated available funds, except to provide for an actual emergency threatening the health, property or lives of the inhabitants of the municipality and declared by a two-thirds (2/3) vote of all members of the governing body present, when there is a quorum.
§ 6-56-206. Notice and Hearing on Proposed Budget
A public hearing shall be held on the proposed budget ordinance before its final adoption by the governing body, at such time and place as the governing body shall direct. The governing body of each municipality shall cause to be published the proposed annual operating budget and budgetary comparisons of the proposed budget with the […]
§ 6-56-207. Limitation on Tax Levies and Appropriations
Except in cases of emergency as set out in § 6-56-205, no levy of property taxes shall be made by any municipality unless and until a budget ordinance has been adopted and no appropriation of moneys or revenues shall be made for any purpose contrary to the estimates in the budget ordinance.
§ 6-56-208. Amendment of Budget Ordinance
Except as otherwise restricted by law, the governing body may amend the budget ordinance in the same manner as any other ordinance may be amended.
§ 6-56-209. Transfer of Money
The governing body by appropriate resolution or ordinance may authorize the budget officer to transfer moneys from one appropriation to another within the same fund, subject to such limitations and procedures as it may prescribe. Any such transfers shall be reported to the governing body at its next regular meeting and shall be entered in […]
§ 6-56-210. Carry Over of Appropriations
If for any reason a budget ordinance is not adopted prior to the beginning of the next fiscal year, the appropriations for the last fiscal year shall become the appropriations for the next fiscal year, until the adoption of the new budget ordinance.
§ 6-56-211. Unexpended Appropriations
Any portion of an annual appropriation remaining unexpended and unencumbered at the close of a fiscal year shall lapse and be credited to the general fund, except that any balance remaining in any other fund at the end of a fiscal year may remain to the credit of that fund and be subject to further […]
§ 6-56-212. Intragovernmental Service Funds
If a local government or public authority establishes and operates one (1) or more intragovernmental service funds, it need not include such a fund in its budget ordinance. However, at the same time it adopts the budget ordinance, the governing body shall approve a balanced financial plan for each intragovernmental service fund. A financial plan […]