The general fund budget shall include for each public utility owned by the city only the net amounts estimated to be received from or to be appropriated to each public utility. The general fund budget shall be prepared in accordance with accepted principles of municipal accounting and budgetary procedures and techniques, and shall show:
(1) Such portion of the general fund cash surplus as it is estimated will exist, at the end of the current fiscal year, and is proposed to be used for meeting expenditures in the general fund budget for the ensuing year;
(2) An estimate of the receipts from current ad valorem taxes on real estate and tangible personal property during the ensuing fiscal year, assuming that the percentage of the levy collected be no greater than the average percentage of the levy collected in the last three completed tax years;
(3) An estimate of receipts from all other sources of revenue, provided that the estimated receipts from each such source shall not exceed the percentage of estimated revenue in the current fiscal year from the same source over the amount of the revenue received from the same source in the last completed fiscal year, unless a law or ordinance under which revenue from any source is derived, has been amended or a new source of revenue has been provided by law or ordinance, in the course of the current year, in which case the estimated receipts from that source may be fixed by the mayor. If additional revenue is to be derived from the state, the amount fixed by the mayor shall not exceed the amount which the proper state official shall certify in writing to be the reasonable expectation of receipts from such source;
(4) A statement to be furnished by the head of the division of finance of the debt service requirements for the ensuing year and future years;
(5) An estimate of the general fund cash deficit, if any, at the end of the current fiscal year and of any other obligations required by law to be budgeted for the ensuing fiscal year; and
(6) An estimate of expenditures and appropriations for all other purposes to be met from the general fund in the ensuing fiscal year. All the estimates shall be in detail showing receipts by sources and expenditures by operating units, character, and object, so arranged as to show receipts and expenditures as estimated for the current fiscal year and actual receipts and expenditures for the last fiscal year, in comparison with estimated receipts and recommended expenditures for the ensuing fiscal year.
Structure Code of Alabama
Title 11 - Counties and Municipal Corporations.
Title 2 - Provisions Applicable to Municipal Corporations Only.
Chapter 43C - Mayor-Council Form of Government in Class 5 Municipalities.
Section 11-43C-1 - Applicability of Chapter.
Section 11-43C-2 - Special Election as to Adoption of Mayor-Council Form of Government.
Section 11-43C-3 - Form of Ballot; Marking of Ballot; Use of Voting Machines.
Section 11-43C-4 - Conduct of Election; Election Expenses.
Section 11-43C-5 - Provisions Applicable if Mayor-Council Form of Government Chosen.
Section 11-43C-6 - Election of Mayor and Council Members; Time of Taking Office; Election Expenses.
Section 11-43C-8 - Mayor - Majority Vote Requirements; Runoff Election.
Section 11-43C-9 - Mayor - Elections Held Quadrennially; Oath; May Succeed Himself.
Section 11-43C-10 - City Continued as Municipal Corporation.
Section 11-43C-12 - Powers of City Generally.
Section 11-43C-14 - District Council Members - Filing as Candidate; Qualifying Fee.
Section 11-43C-16 - District Council Members - Oath of Office.
Section 11-43C-19 - President of Council.
Section 11-43C-20 - Vice-President of Council.
Section 11-43C-22 - Vacancies in Council.
Section 11-43C-25 - First Meeting of Council; Council to Meet Regularly; Meetings Open to Public.
Section 11-43C-26 - Council to Judge Election and Qualifications of Members.
Section 11-43C-27 - Rules and Order of Business of Council; Journal of Proceedings.
Section 11-43C-32 - Mayor - Filing as Candidate; Qualifying Fee.
Section 11-43C-34 - Mayor - Qualifications.
Section 11-43C-35 - Mayor - Compensation; Expense Allowance.
Section 11-43C-37 - Mayor - Powers and Duties.
Section 11-43C-39 - Distribution of Work Among Departmental Divisions.
Section 11-43C-41 - Fiscal, Budget, and Accounting Years.
Section 11-43C-42 - Mayor to Submit Budget to Council.
Section 11-43C-44 - General Fund Budget.
Section 11-43C-46 - Contents of Budget Message.
Section 11-43C-48 - Public Hearing on Budget.
Section 11-43C-50 - Summary of Budget.
Section 11-43C-53 - Budget Effective Upon Final Adoption; Certification; Printing and Distribution.
Section 11-43C-54 - Budget Estimates for Public Utilities; Presentation of Budget to Council.
Section 11-43C-57 - Additional Appropriations.
Section 11-43C-58 - Emergency Appropriations.
Section 11-43C-59 - Lapse of Unexpended and Unencumbered Appropriation.
Section 11-43C-60 - Capital Improvement Program.
Section 11-43C-63 - Existing Budget Continued in Force.
Section 11-43C-64 - Division of Finance; Head of Division.
Section 11-43C-65 - Head of Division of Finance - Qualifications; Bond.
Section 11-43C-66 - Head of Division of Finance - Powers and Duties.
Section 11-43C-68 - Disposition of Fees Received by Officers and Employees.
Section 11-43C-70 - Competitive Bidding on Contracts for Supplies, Materials, or Equipment.
Section 11-43C-73 - Revenue Notes.
Section 11-43C-74 - Emergency Notes.
Section 11-43C-75 - Notes Not Payable on Demand; Redemption Prior to Maturity; Private Sale.
Section 11-43C-81 - Pending Legal Actions and Proceedings.
Section 11-43C-82 - Laws Relating to Pensions or Retirement and Relief Funds Continued in Force.
Section 11-43C-83 - Laws Relating to Authority for Fairgrounds, etc., Continued in Force.
Section 11-43C-84 - Ordinances and Resolutions Continued in Effect.
Section 11-43C-85 - Removal of Merit System Officers and Employees; Appeal of Decision.
Section 11-43C-86 - Participation in Meetings of Council by Mayor, Department Heads, Etc.
Section 11-43C-89 - Oath Taken by City Officers.
Section 11-43C-90 - Reapportionment of Council Districts Because of Population Change.