Sec. 106.204. - Executive budget process.

(a) The governing body of each independent agency may establish procedures and schedules for the preparation and review of budget estimates within the agency and preparation, review and submission to it of the annual budget proposal. The annual budget proposal, or the letter of transmittal, shall indicate that the governing body did in fact review and approve the proposal before transmittal to the Council. (b) With respect to the general government, except for community redevelopment agency boards: (1) Proposed budgets shall be prepared by the various departments, boards, officers and commissions at such times as the Mayor, through the Budget Officer, may direct. In case of failure of an agency to do so, the Mayor shall cause a legislative budget for that agency to be prepared for inclusion in the annual budget proposal. It shall be the duty of all departments, boards, offices and commissions to furnish the Director of Finance and Administration all information which he/she may request for the preparation of the annual budget proposal. In preparing the annual budget proposal, the Director of Finance and Administration may revise the legislative budgets and requests made by the various departments, boards, offices and commissions. The proposed budgets for Community Redevelopment Agency ("CRA") boards shall be prepared in accordance with subsection (c) below. (2) The Budget Division shall be responsible for preparing the nondepartmental items in the annual budget proposal, such as reserve funds, debt service requirements, capital outlay, contributions to independent agencies and interfund contributions, miscellaneous appropriations and others, as directed by the Mayor. (c) With respect to the CRA boards: (1) Each CRA board shall prepare and approve a proposed budget and submit the proposed budget to the Mayor, through the Budget Officer, on or before June 20 of each fiscal year. The proposed budget shall include itemized expenses for each of the following CRA Budget Categories defined in Section 106.340 , Ordinance Code: (i) Administrative Expenditures Category; (ii) Financial Obligations Category; (iii) Future Years Debt Reduction Category; and (iv) Plan Authorized Expenditures Category. The itemized expenses for the Plan Authorized Expenditures Category shall consist of expenses for each specific Program, Plan Capital Project or Plan Professional Service, if any, anticipated by the CRA Board for the upcoming fiscal year and a separate unallocated amount designated as "Unallocated Plan Authorized Expenditures." The Council may modify a CRA Board's proposed budget as it deems appropriate during the Council's budget ordinance approval process. (2) To assist the Council in reviewing each CRA Board's proposed budget, each CRA Board shall prepare a schedule reflecting the balance in all Programs, Plan Capital Projects, Plan Professional Services, debt service reserves, and other accounts carried over from prior years or the current year ("CRA Schedule"). Such schedule shall include the following information regarding each account: (i) the budget; (ii) the amount of funds encumbered; (iii) the amount of funds spent; and (iv) the available balance, all calculated as of June 30 of each year. The CRA Schedule shall be delivered to the Council Secretary, the Council Auditor and the Mayor, through the Budget Officer, by no later than July 31 of each year. (Ord. 77-691-638, § 2; Ord. 83-591-400, § 1; Ord. 2016-140-E , § 16; Ord. 2018-555-E , § 2) Note— Former § 126.204 . Note— Former § 15.02 of the Charter.