[R.O. 1992 § 125.020; CC 1984 § 22.100]
Prior to the commencement of each fiscal year, a budget for the City shall be prepared, and the same will be presented to and approved by the Board of Aldermen.
[R.O. 1992 § 125.030; CC 1984 § 22.110]
A. 
The annual budget shall present a complete financial plan for the next fiscal year. The following shall be included in the budget:
1. 
A budget message to describe the important features of the budget and to point out any major changes from the previous year.
2. 
An estimate of revenues which are expected to be received during the next year from all sources, plus a comparative statement of the revenues for the previous two (2) budget years. These comparisons should be shown by year, fund, and source.
3. 
An estimate of the expenditures that are proposed to be spent during the budget year, plus a comparative statement of actual expenditures for the previous two (2) years. These comparisons should be shown by year, fund, activity and object.
4. 
The amount of money required to pay any interest, amortization, or redemption charges which the City will owe during the budget year.
5. 
A general summary of the total proposed budget.
[R.O. 1992 § 125.040; CC 1984 § 22.120; Ord. No. 1676-97 § 1, 10-9-1997]
The Budget Officers for the City shall be the Mayor, City Administrator and City Clerk. It is the responsibility of the Budget Officers to prepare the budget after reviewing expenditure requests and revenue estimates with other City Officers. The Budget Officers shall submit the completed budget and supporting schedules and exhibits to the Board of Aldermen.
[R.O. 1992 § 125.050; CC 1984 § 22.130]
The Budget Officer shall prepare the City Budget under the direction of the Mayor. The Mayor shall concur in the budget prior to its submission to the Board of Aldermen.
[R.O. 1992 § 125.060; CC 1984 § 22.140]
Expenditure estimates in the budget shall not be larger in amount than the total anticipated revenue for the budget year, plus any surplus from the previous year or less any deficit from the previous year.
[R.O. 1992 § 125.070; CC 1984 § 22.150]
The City shall not incur any debts which aggregate an amount greater than the anticipated revenues for the budget year, plus any unencumbered balance from previous years, without the approval of the voters of the City, as required by law.
[R.O. 1992 § 125.080; CC 1984 § 22.160; Ord. No. 2536-15 § 1, 3-3-2015]
A. 
The Budget Officers shall prepare the City Budget in accordance with the following calendar:
1. 
In May of each year the budget officers will request from each department director a statement of expenditures requested for the coming fiscal year.
2. 
In May of each year the department directors will submit a proposed five (5) year capital improvement plan to the City Administrator for review and discussion and then submittal to the Board of Aldermen for approval.
3. 
In June of each year, the budget officers will collect the data necessary, and make preliminary revenue estimates for the coming fiscal year. They will estimate expenditures for the present year, and note expenditures and revenues for the previous two (2) fiscal years and project estimates for the next two (2) years.
4. 
In June of each year the Board of Aldermen and department directors will meet for a budget work session/retreat.
5. 
In June of each year the budget officers will review departmental requests and make their final revenue estimates for the coming fiscal year.
6. 
In July of each year, after the budget work session/retreat the department directors will meet with the budget officers to discuss their requests in detail.
7. 
In August of each year, the budget officers will begin to assemble the City budget and confer with the Mayor and such other officers as the Mayor may designate, for preparation of the City budget for the next fiscal year to be submitted to the Board of Aldermen at the second meeting of August.
8. 
At the first meeting in September, the Board will have the first reading of the Budget.
9. 
At the second meeting in September, the Board will have the second and final reading of the budget.
10. 
Budget becomes effective October 1 of each year.
[R.O. 1992 § 125.090; CC 1984 § 22.170]
To the maximum extent practicable, and to the extent it does not conflict with State law, this Code, or other ordinance, the budget shall be prepared in accordance with "A Guide to Budgeting for Missouri Municipalities," published by the Missouri Municipal League.