(a)All departments shall submit budget requests to the
appropriate budget officer on or before May 1, except as
provided for in subsection (h) of this section. On or before May
15, the budget officer shall prepare a requested budget for each
fund and file the requested budget with the governing body,
except as provided for in subsection (h) of this section. The
requested budget shall be prepared to best serve the
municipality and county budget officers shall include all
departmental requests. The governing body may amend the
requested budget and the requested budget as amended shall be
the budget proposed for adoption.
(b)The appropriate budget officer shall prepare a
proposed budget for each fund and file the proposed budget with
the governing body in a timely fashion allowing the gover
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(a) All departments shall submit budget requests to the
appropriate budget officer on or before May 1, except as
provided for in subsection (h) of this section. On or before May
15, the budget officer shall prepare a requested budget for each
fund and file the requested budget with the governing body,
except as provided for in subsection (h) of this section. The
requested budget shall be prepared to best serve the
municipality and county budget officers shall include all
departmental requests. The governing body may amend the
requested budget and the requested budget as amended shall be
the budget proposed for adoption.
(b) The appropriate budget officer shall prepare a
proposed budget for each fund and file the proposed budget with
the governing body in a timely fashion allowing the governing
body to meet the hearing date and notice requirements
established by W.S. 16-4-109. The format of the proposed budget
shall be prepared to best serve the municipality except that the
budget formats for community colleges shall be uniform and
approved by the community college commission and the director of
the state department of audit. The proposed budget shall set
forth:
(i) Actual revenues and expenditures in the last
completed budget year;
(ii) Estimated total revenues and expenditures for
the current budget year;
(iii) The estimated available revenues and
expenditures for the ensuing budget year.
(c) Each proposed and adopted budget shall contain the
estimates of expenditures and revenues developed by the budget
officer together with specific work programs and other
supportive data as the governing body requests. The estimates of
revenues shall contain estimates of all anticipated revenues
from any source whatsoever including any revenues from state
distribution of taxes including sales and use tax including any
local optional sales and use tax, lodging tax, fuel tax,
cigarette tax and severance tax, federal mineral royalties from
the state, any mineral royalty grants from the state loan and
investment board, and any local sources including business
permits and building permits. The estimates shall be made
according to budget year, including the difference from the
previous budget year for each source.
(d) Each proposed and adopted budget shall be accompanied
by a budget message in explanation of the budget. The budget
message shall contain an outline of the proposed financial
policies for the budget year and describe in connection
therewith the important features of the budgetary plan. It shall
also state the reasons for changes from the previous year in
appropriation and revenue items and explain any major changes in
financial policy.
(e) The proposed budget shall be reviewed and considered
by the governing body in a regular or special meeting called for
this purpose. Following a public hearing as provided in W.S.
16-4-109, the governing body shall adopt a budget.
(f) This act does not prevent the municipality from
undertaking any project authorized by vote of the people after
adoption of the budget.
(g) Repealed By Laws 2009, Ch. 90, § 3.
(h) Any incorporated city or town may employ a two (2)
year budget cycle and adopt a two (2) year budget under the
following conditions:
(i) The two (2) year period shall begin with the
city's or town's first fiscal year following a budget session of
the legislature;
(ii) For the second year of the budget cycle, the
budget officer shall prepare a budget adjustment that includes
the original budget and any proposed changes in revenues and
expenditures. The governing body shall consider and adopt the
second year budget adjustment according to the same procedure
that was used for the original two (2) year budget, including
all public notices and hearings;
(iii) The city or town shall comply with all other
provisions of this act. The requirements of this act may be
performed on a biennial basis pursuant to this subsection unless
this act specifies that the requirement be performed on a fiscal
year or annual basis and the provision in which the requirement
appears does not reference this subsection. Any other provision
of law imposing reporting or other requirements upon a city or
town on an annual or fiscal year basis shall not be affected by
the adoption of a biennial year budget pursuant to this
subsection unless the provision in which the requirement appears
references this subsection.
(j) Repealed by Laws 2008, Ch. 44, § 2.