The manager shall prepare the estimates for the annual budget. The budget shall be by funds and shall include all the funds of the city, except the funds made up of proceeds of bond issues, utility funds, and special assessment funds, and may include any of such funds at the discretion of the council. The estimates of expenditures for each fund budgeted shall be arranged for each department or division of the city under the following heads: (1) ordinary expenses (for operation, maintenance, and repairs); (2) payment of principal and interest on bonds and other fixed charges; (3) capital outlays (for new construction, new equipment, and all improvements of a lasting character). Ordinary expenses shall be subdivided into: (a) salaries and wages, with a list of all salaried offices and positions, including the salary allowance and the number of persons holding each; (b) other expenses, with sufficient detail to be readily understood. All increases and decreases shall be clearly shown. In parallel columns shall be added the amounts granted and the amounts expended under similar heads for the past two completed fiscal years and the current fiscal year, actual to date and estimated for the balance of the year. In addition to the estimates of expenditures, the budget shall include for each budgeted fund a statement of the revenues which have accrued for the past two completed fiscal years with the amount collected and the uncollected balances together with the same information, based in so far as necessary on estimates, for the current fiscal year, and an estimate of the revenues for the ensuing fiscal year. The statement of revenues for each year shall specify the following items: sums derived from (a) taxation, (b) fees, (c) fines, (d) interest, (e) miscellaneous, not included in the foregoing, (f) sales and rentals, (g) earnings of public utilities and other public service enterprises, (h) special assessments, and (i) sales of bonds and other obligations. Such estimates shall be printed or typewritten and there shall be sufficient copies for each member of the council, for the manager, for the clerk, and three, at least, to be posted in public places in the city. The estimates shall be submitted to the council and shall be made public. The manager may submit with the estimates such explanatory statement or statements as the manager may deem necessary, and during the first three years of operation under Optional Plan B the manager shall be authorized to interpret the requirements of this section as requiring only such comparisons of the city's finances with those of the previous government of the city as may be feasible and pertinent.
1949 c 119 s 86; 1973 c 123 art 2 s 1 subd 2; 1986 c 444; 1990 c 426 art 1 s 45
Structure Minnesota Statutes
Chapters 410 - 414 — Cities, Organization
Chapter 412 — Statutory Cities
Section 412.013 — Additional Powers.
Section 412.014 — Power To Operate Telephone Lines.
Section 412.015 — Uniform Code Of Municipal Government.
Section 412.016 — Application; Statutory Cities.
Section 412.018 — Cities Under General Or Special Incorporation Acts.
Section 412.02 — City Elections; Officers, Terms, Vacancies, City Employees.
Section 412.022 — Council May Provide Four-year Term.
Section 412.023 — Transition Schedule.
Section 412.081 — Separation From Town.
Section 412.091 — Dissolution; Petition; Vote.
Section 412.093 — Dissolution Secured By Claimants.
Section 412.111 — Departments, Boards.
Section 412.121 — Acting Mayor.
Section 412.131 — Assessor; Duties, Compensation.
Section 412.141 — Treasurer's Duties.
Section 412.151 — Duties Of Clerk.
Section 412.152 — Mayor; Fire Chief; Offices Not Incompatible.
Section 412.153 — Housing Aid To Ensure Timely Public Safety Service.
Section 412.191 — Members; Powers, Duties.
Section 412.201 — Execution Of Instruments.
Section 412.211 — General Statutory City Powers.
Section 412.221 — Specific Powers Of Council.
Section 412.222 — Public Accountants In Statutory Cities.
Section 412.241 — Council To Control Finances.
Section 412.251 — Annual Tax Levy.
Section 412.261 — Tax Anticipation Certificates.
Section 412.271 — Disbursements.
Section 412.301 — Financing Purchase Of Certain Equipment.
Section 412.321 — Municipal Utilities.
Section 412.331 — Establishment Of Public Utilities Commission.
Section 412.341 — Commission; Membership, Organization.
Section 412.351 — Commission, Jurisdiction.
Section 412.361 — Public Utility; Commission Powers.
Section 412.371 — Separate City Fund For Each Utility.
Section 412.391 — Abolition Of Commission Or Utility Transfer.
Section 412.491 — Parks; Parkways; Recreational Facilities.
Section 412.501 — City Of 1,000 May Have Or Continue Park Board; Formalities.
Section 412.511 — Acquisition And Control Of Park Property.
Section 412.521 — Powers Of Board.
Section 412.541 — Optional Plans.
Section 412.551 — Election On Optional Plan.
Section 412.561 — Applicable Law; Same Rights, Liabilities, Proceedings.
Section 412.571 — Continuance In Office; Elections.
Section 412.572 — Conversion To Optional Plan A.
Section 412.591 — Duties Of Clerk And Treasurer; May Be Combined.
Section 412.601 — Applications Of Sections 412.601 To 412.751.
Section 412.611 — Council-manager Plan.
Section 412.621 — Boards And Commissions.
Section 412.631 — Composition Of Council.
Section 412.641 — Manager; Basis For Choice; Residency; Term; Probation.
Section 412.651 — City Manager; Powers And Duties.
Section 412.661 — Limit On Council Powers.
Section 412.671 — Creation Of Departments; Divisions And Bureaus.
Section 412.681 — Manager Runs City; Offices May Be Joined Or Abolished.
Section 412.691 — Manager Is Purchasing Agent; Audit And Approval.
Section 412.711 — Consideration Of Budget; Tax Levy.
Section 412.721 — Budget Enforcement; Personal Liability.
Section 412.731 — Modification Of Budget.
Section 412.741 — Disbursement Of Funds.
Section 412.751 — Emergency Debt Certificates.
Section 412.831 — Official Newspaper.
Section 412.851 — Vacation Of Streets.
Section 412.861 — Prosecutions, Violations Of Ordinances.
Section 412.871 — Fines And Penalties.
Section 412.881 — President And Recorder Defined.