4 of 1962 - A resolution adopting intention and policy for budgetary and fiscal procedures for Salt Lake City. prV t i
4
f`- Resolution No.
A By Commissioner Herbert F. Saart
, COMP ISSIONSA
Adopting intention and policy
for budgetary and fiscal pro—
cedures for Salt Lake City.
Presented to the Board of Commissioner
AND PASSED
FEBs issz�0
CITY RECORDER
11111116.
i 1 ��
14Ec lo2 I cc 2.a1 LION •
ROLL CALL Salt Lake City, Utah, G ':°' , 196
VOTING Aye
I move that the Resolution be adopted.
Christensen . . ✓
Harrison . . . i
- Sma�f •
Romney .
Mr. Chairman , t RESOLUTION
Result . ,
` ..
WHEREAS, the basic purpose of local government is to efficiently
provide the services which a community needs and desires and for which
it can afford to pay; and
WHEREAS, to achieve this objective there has been and will
continue to be an unceasing need for the practice of economy and the
constant improvement of the City's fiscal and budgeting procedures; and
WHEREAS, the formulation of certain fiscal policies and
objectives is considered a basic pre-requisite to the adoption and
effective application of said fiscal and budgeting procedures;
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COMMISSIONERS
OF SALT LAKE CITY, UTAH, that the following be adopted as a statement
of intention and policy:
1. The Board shall foster the continuing development and
application of improved fiscal and budgeting procedures and, as an
immediate step in the achievement of such objective, shall encourage
and endorse the early implementation of the provisions of the "Uniform
Municipal Fiscal Procedures Act," as passed by the 1961 session of the
Utah State Legislature.
2. The Board shall encourage, endorse and support the City
Auditor, as the City's chief accounting and Budget Officer, in his
efforts to achieve the following objectives:
a. The development of long range budgeting for at least
three years in advance for the City's operating funds and five years in
advance for its Capital Improvements Funds.
b. The stabilization and close correlation of the avail-
able sources of revenue to the capital and service needs of the community
in relation to its over-all ability to finance such needs.
c. The continuation of the process of refining the
budgeting procedures within the framework of present State Statutes so
as to steadily improve the quality of preparation, execution and control
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of the City's annual operating budgets.
d. The establishment of a system of improved reporting
to the Board of City Commissioners and the public which promptly and
accurately sets forth the current financial status of the City's
finances and the operating results of its various funds for any current
period.
e. The avoidance of deficits in operating budgets of
the City and the accumulation of a reasonable surplus in its general
fund for the restrictive purposes provided in the "Uniform Municipal
Fiscal Procedures Act."
f. The encouragement of the practice of economy in the
operation of all departments and funds of the City each year; the
encouragement of the achievement of this objective by adopting the
budget philosophy of conforming expenditure of appropriated monies to
the element of "need" in substitution of the "availability" of budgeted
funds, a recognized weakness in the budget process at all levels of
government.
3. In order to foster a spirit of cooperation between the
City Auditor, as Budget Officer, and officials in the various operating
departments of the City in accounting and budgetary matters, approval
is given to the following procedures governing certain duties and
responsibilities of departmental budget officers and other officials:
a. Departmental budget officers shall be required to
furnish the City Budget Officer such information and assistance in such
manner as may be necessary to prepare the annual budgets and to fulfill
the program of budget control established from time to time by the
City Budget Officer.
Insofar as the requirements of the City Budget Officer are
concerned, the budgeting functions of the present departmental budget
officers may be restricted to:
(1) Assistance in preparation of annual budgets.
(2) Preparation and review of requisitions and vouchers
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and recording correct distribution account numbers thereon.
(3) Recording of additions, terminations and other
changes in semi-monthly payrolls.
(4) Substantiation of items or quantities requested
for purchase or expenditure to conform to actual need of the department
involved.
(5) The performance of such departmental cost
accounting as may be desired by any department.
(6) Cooperation in such other matters as may be
required by the City Auditor in execution of his duties, including
those of City Budget Officer.
b. All proposed expenditures for which there is no budget
appropriation, either within a City department, or for expenditures
approved directly by the Board of City Commissioners, shall be first
submitted to the City Budget Officer for approval or disapproval as
to availability of funds.
c. All requisitions for purchase of commodities or
supplies submitted to the City Purchasing Agent or vouchers for other
expenditures submitted directly to the Board of City Commissioners must
have recorded thereon the correct account distribution numbers.
d. Charging of a proposed expenditure on a requisition
or voucher to an incorrect account number in order to utilize available
unspent funds in a given line item appropriation will not be permitted
by the City Budget Officer.
e. No change or alteration in established accounting
procedures or forms shall be made in any department without the written
consent and approval of the City Auditor.
f. In the interest of facilitating the current implement-
ation of the "Uniform Municipal Fiscal Procedures Act" and other account-
ing and budgetary procedures, the Board of City Commissioners recognizes
the need to be kept fully informed as to the progress and impact of
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these changes and, therefore, will encourage the holding of informal
discussions with the City Auditor and other persons from time to time
in meetinr.-s with the Board as a Committee of the Whole.
Passed by the Board of Commissioners of Salt Lake City, Utah,
this 11 day of 7,a,A.44.4a,4.. , 1962.
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