The Waterbury Democrat., 1939-08-30
LEGAL ADVERTISING

and other cash resources of the year; (e) for payments to the re- tirement fund as required by this charter sufficient, with the contribu- tions of city employees, to maintain the retirement fund on Q safe actuarial basis fog the year: O for paying any final judgments against the city in effect during the year,. (g) for paying all state and county taxes coming due from the city during the year or within thirty days thereafter, not other wise provided for; (h) for making good any deflciency existing in any sinking, endowment or trust fund that is required hereunder to be kept inviolate, and CD for payments on any contracts for capital im- provements properly entered into hereunder, during the current fiscal year or any previous fiscal year for work to be performed in the fiscal year for which the budget Is pre- pared. Appropriations for the pur. poses thus specified shall be known as mandatory" appropriations which shall not be omitted or be reduced below the estimates.
 Sec. 82. Estimates and Appropria- tions for Contingencies and Re- serves. The estimates and appropri- ations may include amounts: (a) For contingent purposes, available for specific appropriation by trans fer during the budget year to meet contingencies that may arise, but the total appropriations for all such purposes for any fund shall not ex- ceed three per cent of the aggre- gate of all appropriations of the fund; (b) for 8 reserve in any fund to be carried over to the next fiscal year following the budget year as cash resources available for appro- priation, and to meet the cash re- quirements of the fund for that year until the receipts from cur rent taxes or other resources are sufficient, and (c) for reserve capi- tai instalments to provide money for any authorized public improve ment to be undertaken at Q future time.
 Sec. 8s. Appropriations not to ex- ceed Estimated Available Cash Re. sources. The total amount of ap- propriations from any fund esti. mated or authorized shall not ex. ceed the cash resources as estimated by the city manager to be avail able and to become available te meet expenditures under such ap- proprtatiOY1S. If, at any time during any fiscal year, the total receipts from all sources estimated in the budget report shall exceed the total so estimated, the excess shall go to constitute or increase the cash reserve and shall not be available for expenditure under the appro- priations of the fiscal year in which received.
 Sec. 84. Administrative Code to prescribe Appropriation and Allot- ment Procedure. The administra- tive code shall prescribe the form and contents of the several parts of the budget report, the method of their preparation and the pro- cedure to be followed in making available for expenditure the amounts of appropriations, which shall be under the authority and control of the city manager. Among other things 1t shall provide: (a) For the preparation of estimates of their expenditure requirements by the heads of the several budget units for inclusion in the budget re- port not later than the first day of September of each year; (b) for preparation of the budget report on the basis of the department esti- mates and of continuous studies of the needs of departments and of the existing and available sources of revenue, for the citys managers approval; Co for examination and approval by the city manager of the budget report SO prepared, for submission to the city council by the first day of October. as herein provided; (d) for publication, in the official newspaper and in pamphlet form for public distribu- tion, of the budget report upon its approval by the city manager, and in any event not later than the fifteenth day of October; (e) for passage of the appropriation ordi- nance not later than the fifteenth day of November, as submitted by the city manager in the budget re- port, with such amendments as the council may decide to make there to, no mandatory appropriation to be omitted or be reduced below the amount recommended by the city manager therefor; () for inclusion in the appropriation ordinance as officially recorded, of the full amounts recommended by the city manager for the appropriations designated herein as mandatory, whether or not such appropriations appear in the appropriation ordi- nance as passed; (g) for transfers during the year of unincumbered balances between appropriations, by ordinance of the city council on recommendation of the city man. ager and not otherwise, except as hereinafter provided. for the set- clement of bona fide transactions between budget units: (h) for the
 preparation of an administrative budget as a means of expenditure control, setting up the amounts available for expenditure during the fiscal year, based on the appropria- tion ordinance, the department esti- mates and the recommendation of the city manager as included in the budget report. and for changes therein as justified during the course of the year: O for allot- ments from appropriations of the amounts to be made available for expenditure by budget units, by periods of the fiscal year; such al- lotments to be based on work pro- grams by the heads of the budget units not inconsistent with the ap- propriations and the budget, and to be fixed with relation to antici- pated receipts and expenditures of the several periods, and CD for changes in work programs and al- lotments, and transfers between al- lotmerts, on application of the heads of the budget units, and for the conditions under which and the manner in which such changes and transfers may be authorized.
 Sec. ss. No Obligations except as