FISCAL YEAR-BUDGET

SECTION 61-A. The fiscal year of Boise City shall commence on the first Monday in May of each year.

The mayor of Boise City shall be the budget officer and he shall, on or before the last Monday in May of each year, present to the council a proposed budget for the fiscal year of such character and in such form and detail of expense and revenue and otherwise as may be provided by ordinance. The council shall, after such notice and public hearing upon the proposed budget as shall be provided by ordinance, and after such revision as it desires, approve a final budget on or before the third Monday in June of each year.

On or before the first Monday in July of each year the mayor and council shall by ordinance appropriate such sum or sums as may be deemed necessary for the operation, improvement, expenses and liabilities of said city for the fiscal year, said appropriations not to exceed the amounts set forth in the adopted budget (except that appropriations for bond payments and interest payable during the fiscal year may be made at any time), and not to exceed limits of taxation as in this charter provided plus estimated income for the fiscal year from sources other than taxation, and plus such portion of surpluses from previous years as in the opinion of the council should be applied during the current fiscal year, both of which shall be set forth in the adopted budget.

At the time provided by Section 64 the mayor and council shall fix the tax levies (not to exceed the charter limits) deemed necessary to produce the amounts required to be raised by taxation, to which limits may be added a levy sufficient to raise a sum not to exceed 5 percent of the amount required to be raised by taxation so as to provide for estimated losses in, and fees of Ada County for, collection of taxes. Such levies shall be made and based upon the assessed valuation of all taxable property within said city for the previous tax year. If at the time of fixing said levies there are outstanding and unpaid general obligation warrants of any previous fiscal year, for the payment of which there is not sufficient cash in the city treasury, the mayor and council shall, in addition to all other levies, levy a special warrant redemption tax sufficient to pay said warrants, together with the interest accrued and to accrue thereon, and all cash coming from such levy, together with any other cash in the city treasury applicable to payment of such outstanding unpaid warrants, shall be placed in a special fund to be known as the warrant redemption fund, and all such unpaid warrants shall be called and paid from said fund in the order of registration.

The mayor and council shall have no power to authorize, issue or draw any order or warrant on the city treasurer for money, and no expenses shall be incurred by any of the officers or departments of the city, unless an appropriation shall have been previously made as herein provided; provided, however, that between the beginning of the fiscal year and the effective date of the annual appropriation ordinance, such expenditures, including salaries and wages, as may be necessary in the carrying on and operation of the city may be authorized or incurred, and all such expenditures shall be included in and charged against appropriations when made. Provided further that nothing herein contained shall prohibit the city council, before or after the appropriations have been made for the fiscal year, by a three-fourths vote, from authorizing, obligating the city for, and paying for, the repair, restoration or protection of any city improvement or facility, deemed necessary by reason of any casualty, accident, or emergency, or for the preservation of health, safety and property of the inhabitants of the city when, in the opinion of the council, the same may be endangered. Expenses or indebtedness so incurred shall be paid by warrant on the city treasurer, and all such warrants may be registered and draw interest, and the amount thereof shall be included in the levy for an obligation of the special warrant redemption fund hereinbefore authorized and provided.

Whenever a final judgment shall be obtained against the city, the mayor and council may borrow money or authorize the issuance of a warrant or warrants to pay the said judgment, together with the interest accrued thereon, and shall at the time of making the next tax levies, make a special levy sufficient to raise money with which to pay the judgment, obligation or warrants, together with the interest accrued and to accrue thereon.

The council may transfer from one appropriation classification within a fund to another appropriation classification within the same fund. Any unincumbered balances or assets of a fund raised by a special levy may, whenever the purpose for which said levy was made has been accomplished or abandoned, or the fund abolished, be transferred to the general fund of said city. After payment of all outstanding indebtedness, liabilities and obligations of any special improvement or purpose district, any moneys or assets remaining shall be transferred to and may be expended by the general fund of said city.

   Ch. 216 S.L. 1939.