O-72-05ORDINANCE NO. 0 -72- 5
AN ORDINANCE AMENDING CHAPTER 6 OF THE MUNICIPAL CODE
OF DEERFIELD BY ADDING ARTICLE:IA,'ENTI'TLED,' "BUDGET OFFICER"
BE IT ORDAINED BY THE PRESIDENT AND BOARD OF TRUSTEES OF
THE VILLAGE OF DEERFIELD, LAKE AND COOK COUNTIES, ILLINOIS, AS FOLLOWS:
SECTION That Chapter 6 of the Municipal Code of Deerfield of
ONE: 1963, as amended, be and the same is hereby further
amended by adding a new Article IA entitled, "Budget Officer" as
follows:
"ARTICLE IA BUDGET OFFICER
"6.101A Budget Officer.) There is hereby created the
administrative position of Budget Officer. The Budget
Officer shall be appointed by the President with the
approval of the Board of Trustees as provided by statute.
He shall have knowledge or experience in budgeting and
financial control and may concurrently hold any other
elected or appointed office in the Village and receive
compensation for both offices. Such Budget Officer
shall serve at the pleasure of the President and shall
have control and responsibility over preparation of an
annual budget and all other budgetary matters involving
the Village and any Village departments, commissions
or boards subject to the control of the Village Manager.
"6.102A Oath - Bond.) Before entering upon the duties
of his office, the Budget Officer shall take and sub-
scribe the following oath:
'I do solemnly swear that I will support the
Constitution of the United States and the
Constitution of the State of Illinois, and
that I will faithfully discharge the duties
of the office of Budget Officer according to
the best of my ability.'
which oath, so subscribed shall be filed in the office of
the Village Clerk and he shall further give bond in the
penal sum required by the President and Board of Trustees.
Said bond shall be conditioned upon the faithful per-
formance of his duties as Budget Officer and shall be
conditioned to indemnify the Village for any loss or
liability by reason of any neglect of duty or any
act of the said Budget Officer.
"6.103A Duties.) The Budget Officer shall exercise the
.statutory powers and duties of his office provided in
Section 8 -2 -9.2 of the Illinois Municipal Code, and
pursuant to these duties, he shall:
0
W
"a) Permit and encourage and establish the
use of efficient planning, budgeting,
auditing, reporting, accounting, and other
fiscal management procedures in all Village
departments, commissions and boards.
"b) Compile an annual budget in accordance
with Section 6.104A
"c) Examine all books and records of all
Village departments, commissions and boards
which relate to monies received by the Village,
its departments, commissions and boards, and
paid out by the Village, its departments,
commissions and boards, debts and accounts
receivable, amounts owed by or to the Village,
its departments, commissions and boards.
"d) Obtain such additional information from the
Village, its departments, commissions and
boards as may be useful to the Budget Officer
for purposes of compiling a municipal budget,
such information to be furnished by the Village,
its departments, commissions and boards in the
form required by the Budget Officer. Any
department, commission or board which refuses to
make such information, as is requested of it
available to the Budget Officer, shall not be
permitted to make expenditures under any sub-
sequent budget for the Village until such
Village department, commission or board shall
comply in full with the request of the Budget
Officer.
"e) Establish and maintain such procedures as
shall insure that no expenditures are made by the
Village, its departments, commissions or boards
except as authorized by the budget.
-'if) Perform such other functions as may be required
by the Village Manager or by the President and Board
of Trustees.
"6.104A Compilation and contents of annual budget.)
The Budget Officer shall compile a budget, such budget
to contain estimates of revenues available to the
Village for the fiscal year for which the budget is
drafted, together with recommended expenditures for the
Village and all of its departments, commissions and
boards. Revenue estimates and expenditure recommenda-
tions shall be presented in a manner which is in conformity
with good fiscal management practices. Substantial
conformity to a chart of accounts, now or in the future
recommended by the National Committee on Governmental
Accounting (or) the Auditor of Public Accounts of the
State of Illinois, or the Division of Local Governmental
Affairs and Property Taxes of the Department of Revenue
of the State of Illinois or successor agencies shall be
deemed proof of such conformity. The budget shall
contain actual or estimated revenues and expenditures
for the two years immediately preceding the fiscal
year for which the budget is prepared. So far as is
possible, the fiscal data for such two preceding
fiscal years shall be itemized in a manner which is
in conformity with the chart of accounts approved
above. Each budget shall show the specific fund
from which each anticipated expenditure shall be
made.
"6.105A Capital improvements, repair and replacement
fund.) In the preparation by the Budget Officer of
the annual budget, one -half of one percentum of
equalized assessed value of property subject to
taxation by the Village may be accumulated in a
separate fund for the purpose or purposes of specific
capital improvements, repairs and /or replacements of
specific types of Village equipment or other tangible
property, both real and personal, to be designated as
the 'Capital Improvement, Repair or Replacement Fund.'
Expenditures from the Capital Improvement, Repair
or Replacement Fund shall be budgeted in the fiscal
year in which the capital improvement, repair or
replacement will occur. Upon the completion or
abandonment of any object for which the Capital
Improvement, Repair or Replacement Fund, or should
any surplus monies remain after the completion or
abandonment of any object for which the Capital
Improvement, Repair or Replacement Fund was inaugurated,
then such funds no longer necessary for capital improve-
ment, repair or replacement shall be transferred into
the general corporate fund of the Village on the first
day of the fiscal year following such abandonment,
completion or discovery of surplus funds.
"6.106A Contingency Funds.) The annual budget may contain
money set aside for contingency purposes not to exceed
ten percent of the total budget, less the amount set aside
for contingency purposes, which monies may be expended
for contingencies upon a majority vote of the President
and Board of Trustees then holding office.
116.107A Revision of Annual Budget.) With the prior
approval of the Budget Officer, the head of any Village
department, commission or board may delete, add to,
change or create sub - classes within object classes
budgeted previously to the department, commission or
board. By a vote of two - thirds of the Trustees then
holding office, the annual budget for the Village may be
revised by deleting, adding to, changing or creating
sub - classes within object classes and object classes
themselves. No revision of the budget shall be made
increasing the budget in the event funds are not
available to effectuate the purpose of the revision.
. r
"6.108A Adoption of annual budget.) Passage of the
annual budget by the President and Board of Trustees shall
be in lieu of passage of the appropriation ordinance as
required by statute. The annual budget need not be
published except in a manner provided for in Section
6.109A. The annual budget shall be adopted by the
President and Board of Trustees before the beginning
of the fiscal year to which it applies.
"6.109A Public inspection, notice and hearing on budget.)
The President and Board of Trustees shall make the
tentative annual budget conveniently available to public
inspection for at least ten days prior to the passage
of the annual budget, by publication in the journal of
the proceedings of the said President and Board of
Trustees or in such other form as the President and
Board of Trustees prescribe. Not less than one week
after the publication of the tentative annual budget and
prior to final action on the budget, the President and
Board of Trustees shall hold at least one public hearing
on the tentative annual budget after which hearing or
hearings the tentative budget may be further revised
and passed without any further inspection, notice or
hearing. Notice of this hearing shall be given by
publication in a newspaper having a general circulation
in the Village at least one week prior to the time of
the hearing."
SECTION That all ordinances or parts of ordinances in conflict
TWO: herewith are, to' -the extent of such conflict, hereby
repealed.
SECTION That this Ordinance shall be in full force and
THREE: effect from and after its passage and approval, as
provided by law.
AYES: FIVE (5)
NAYS: NONE (0)
ABSENT: ONE (1)
PASSED this 7th day of, 'February . . A.D.
APPROVED this 7th day or
ATTEST:
VILLAGE CLERK
1972.
l ^ " �