2009 Budget


CITY OF HELENA-WEST HELENA

2009 ANNUAL OPERATING BUDGET

FOR CALENDAR AND FISCAL YEAR

JANUARY 1, 2009 THROUGH DECEMBER 31, 2009

Budget as Passed January 22, 2009:

2009 Budget

2009 Salaries

2008 Clean Up Budget


September 4, 2008

 

The Department Heads have been provided with budget break-out sheets. Our City Treasurer and Purchasing Officer will soon be providing the budget projections based upon our receipts in 2006, 2007 and 2008. As this process proceeds, we will update this page.

However, our current budget with its amendments can be found at http://mayorjfvalley.googlepages.com/amendedbudgetspreadsheet  or by clicking this link: CURRENT AND FORMER BUDGETS.

Our City Treasurer is Mike Boone and his number is 870-816-1121 and his email address is michael.lynn.boone@gmail.com.

Our Purchasing Officer is Belinda Covington and her number is 870-572-6714 and her email address is 8174035@gmail.com.

 

Budget Law:


A.C.A. § 14-58-101

West's Arkansas Code Annotated Currentness
Title 14. Local Government
Subtitle 3. Municipal Government (Chapters 36 to 69)
View the full text of all sections at this level Chapter 58. Fiscal Affairs of Cities and Incorporated Towns
View the full text of all sections at this level Subchapter 1. General Provisions
Current Section§ 14-58-101. Audit by independent accountant


(a) The audit or agreed-upon procedures engagement of every municipality shall be made by the Division of Legislative Audit or other independent persons licensed and in good standing to practice accounting by the Arkansas State Board of Public Accountancy, to be selected by the governing body of the municipality.

(b) Any statutorily required audit of a municipality shall include, as a minimum, a review and comments on substantial compliance with each of the following Arkansas laws:

(1) Arkansas Municipal Accounting Law of 1973, § 14-59-101 et seq.;

(2) Arkansas District Courts and City Courts Accounting Law, §§ 16-10-201 et seq.;

(3) Improvement contracts, §§ 22-9-202 -- 22-9-204;

(4) Budgets, purchases, and payments of claims, etc., § 14-58-201 et seq. and 14-58-301 et seq[FN1]

(5) Investment of public funds, § 19-1-501 et seq.; and

(6) Deposit of public funds, §§ 19-8-101 -- 19-8-107.

(c)(1) For the purposes of this section, an audit shall be planned, conducted and the results of the work reported in accordance with generally accepted government auditing standards, if applicable.

(2)(A) The financial statements of municipalities shall be presented on a fund basis with, as a minimum:

(i) The general fund and the street fund presented separately; and

(ii) All other funds included in the audit presented in the aggregate.

(B) The financial statements shall consist of the following:

(i) A balance sheet;

(ii) A statement of revenues (receipts), expenditures (disbursements), and changes in fund equity (balances);

(iii) A comparison of the final adopted budget to the actual expenditures for the general fund and street fund of the entity; and

(iv) Notes to financial statements.

(C) The report shall include as supplemental information a schedule of general fixed assets, including land, buildings, and equipment.

(3) In the alternative to subdivision (c)(2) of this section, the governing body of the municipality may adopt an annual resolution requiring their audit to be performed in accordance with the guidelines and format prescribed by the Governmental Accounting Standards Board, the American Institute of Certified Public Accountants, and the United States Government Accountability Office, if applicable.

(d)(1) As an alternative to an audit, the municipal governing body may authorize an agreed-upon procedures engagement of the records and accounts.

(2) For the purposes of this section, agreed-upon procedures engagements shall be conducted in accordance with standards established by the American Institute of Certified Public Accountants and subject to the minimum procedures prescribed by the Legislative Auditor.

(e) The Legislative Joint Auditing Committee shall monitor the reports prescribed in this section to ensure that the reports meet the needs of the General Assembly, the public entities, and the general public.



A.C.A. § 14-58-201 

West's Arkansas Code Annotated Currentness
Title 14. Local Government
Subtitle 3. Municipal Government (Chapters 36 to 69)
View the full text of all sections at this level Chapter 58. Fiscal Affairs of Cities and Incorporated Towns
View the full text of all sections at this level Subchapter 2. Budgets in Mayor-Council Municipalities
Current Section§ 14-58-201. Submission deadline


On or before December 1 of each year, the mayor of all cities and incorporated towns having the mayor-council form of government shall submit to the governing body of the city or town, for its approval or disapproval, a proposed budget for operation of the city or town from January 1 to December 31 of the forthcoming year.



A.C.A. § 14-58-202 

West's Arkansas Code Annotated Currentness
Title 14. Local Government
Subtitle 3. Municipal Government (Chapters 36 to 69)
View the full text of all sections at this level Chapter 58. Fiscal Affairs of Cities and Incorporated Towns
View the full text of all sections at this level Subchapter 2. Budgets in Mayor-Council Municipalities
Current Section§ 14-58-202. Adoption deadline


Under this subchapter, the governing body of the municipality shall, on or before February 1 of each year, adopt a budget for operation of the city or town.




A.C.A. § 14-58-203 

West's Arkansas Code Annotated Currentness
Title 14. Local Government
Subtitle 3. Municipal Government (Chapters 36 to 69)
View the full text of all sections at this level Chapter 58. Fiscal Affairs of Cities and Incorporated Towns
View the full text of all sections at this level Subchapter 2. Budgets in Mayor-Council Municipalities
Current Section§ 14-58-203. Appropriations; alterations and limitations


(a) The approval by the municipal governing body of the budget under this subchapter shall, for the purposes of the budget from time to time amount to an appropriation of funds which are lawfully applicable to the items therein contained.

(b) The governing body may alter or revise the budget and unpledged funds appropriated by the governing body for any purpose may be subsequently, by action of the governing body, appropriated to another purpose, subject to the following exceptions:

(1) Funds resulting from taxes levied under statutes or ordinances for specific purposes may not be diverted to another purpose;

(2) Appropriated funds may not be diverted to another purpose where any creditor of the municipality would be prejudiced thereby.

ATTORNEY GENERAL'S OPINION ON BUDGETS:
Opinion No. 2001-230

September 26, 2001

The Honorable Randy Minton
State Representative
830 Minton Road
Ward, Arkansas 72176-8618

Dear Representative Minton:

I am writing in response to your request for an opinion on the following questions:

Does a second-class city have to pass its budget by ordinance?

Please explain the legal difference in a motion, an ordinance and a resolution.

RESPONSE

In my opinion the answer to your first question is “no.” In response to your second question, general definitions of these terms are set out below. 

Question 1-- Does a second-class city have to pass its budget by ordinance?

I assume, as an initial matter, that your question has reference to a city of the second-class with the mayor council form of government. The Arkansas Code provides, as regards such cities, that:

A.C.A. § 14-58-201

On or before December 1 of each year, the mayor of all cities and incorporated towns having the mayor-council form of government shall submit to the governing body of the city or town, for its approval or disapproval, a proposed budget for operation of the city or town from January 1 to December 31 of the forthcoming year. 

A.C.A. § 14-58-202

Under this subchapter, the governing body of the municipality shall, on or before February 1 of each year, adopt a budget for operation of the city or town. 

A.C.A. § 14-58-203

The approval by the municipal governing body of the budget under this subchapter shall, for the purposes of the budget from time to time amount to an appropriation of funds which are lawfully applicable to the items therein contained.

The governing body may alter or revise the budget and unpledged funds appropriated by the governing body for any purpose may be subsequently, by action of the governing body, appropriated to another purpose, subject to the following exceptions:

Funds resulting from taxes levied under statutes or ordinances for specific purposes may not be diverted to another purpose;
Appropriated funds may not be diverted to another purpose where any creditor or the municipality would be prejudiced thereby.

A.C.A. §§ 14-58-20, 202 and 203 (Repl. 1998).

The subchapter quoted from above does not specify whether the governing body must adopt the budget by ordinance. It has been stated in this regard that:

The governing body of a municipal corporation ordinarily can act only by ordinance or resolution. If the mode of the exercise of a power is not prescribed in the act or charter conferring the power or in some other statute, the power may be exercised by resolution as well as by ordinance or order. . . . 

62 C.J.S. Municipal Corporations, § 158 (emphasis added and footnotes omitted). 

It has also been stated by the Arkansas Supreme Court that “[w]here the law conferring authority on the city council to act does not require same to be exercised by ordinance, it may be exercised by resolution.” Coal District Power Company v. Booneville, 169 Ark. 1065, 1068, 278 S.W. 353 (1925), citing Batesville v. Ball, 100 Ark. 496, 140 Ark. 712 (1911) and Arkadelphia Lumber Co. v. Arkadelphia, 56 Ark. 350, 19 S.W. 1053 (1892). 

I can find no state law requirement specifying that the adoption of a municipal budget must be by ordinance. In my opinion, therefore, the answer to your first question is “no.” 

Question 2-- Please explain the legal difference in a motion, an ordinance and a resolution.

These terms are not defined in the Arkansas Code with particular reference to cities and towns.[1] 

The Arkansas Supreme Court, however, has quoted the following language with approval:

A resolution or order is not a law, but merely the form in which the legislative body expresses an opinion. An ordinance prescribes a permanent rule of conduct or government, while a resolution is of a special and temporary character. Acts of legislation by municipal corporations which are to have continuing force and effect must be embodied in ordinances, while mere ministerial acts may be in the form of resolutions. . . . Where the charter requires an act to be done by ordinance, or where such a requirement is implied, as it is here, by necessary inference, a resolution is not sufficient, but an ordinance is necessary.

Van Hovenberg v. Holman, 201 Ark. 370, 374, 144 S.W.2d 718 (1940), citing Village of Altamont v. Baltimore & Ohio S.W. Railroad Company, 184 Ill. 47, 56 N.E. 340 (19 ). 

It has also been generally stated that:

While the terms “resolution: and “ordinance” have been used interchangeably, and the term “resolution” has been held to be the equivalent of the term “ordinance,” and it has been held that a resolution may be treated as an ordinance, a resolution generally is less solemn and formal than an ordinance. A resolution is customarily passed without the forms and delays that constitutions and municipal charters generally require for the enactment of valid laws or ordinances.

62 C.J.S. Municipal Corporations, § 247 (footnotes omitted). 

It has also been held that “a resolution, particularly when used to express a ministerial act by a deliberative body, need not partake of any definite form and need not be a written instrument.” Steward v. Rust, 221 Ark. 286, 288, 252 S.W.2d 816 (1952). 

In addition, “motions” have been held to be forms of “resolutions.” Steward v. Rust, 221 Ark. 286, 288, 252 S.W.2d 816 (1952) citing Van Hovenberg v. Holman, 201 Ark. 370, 374, 144 S.W.2d 718 (1940). 

.Senior Assistant Attorney General Elana C. Wills prepared the foregoing opinion, which I hereby approve.

Sincerely,



MARK PRYOR
Attorney General

MP:ECW/cyh


October 13, 2008

On October 7, 2008, Belinda and I submitted the projections to the department heads. The projections are:

Helena-West-Helena-Projections-FY2009

Helena-West-Helena-Projections-FY2009 (3%)

 

Mike Boone has provided the expense report by department for January - July 2008:

income_statement_jan_-_july_2008

Mike has also provided an income statement for January - September 2008:

income_statement_jan_-_sept_2008

 

Budget Break-out sheets:

Parks (Sample)

Budget (Sample)

Administration Budget (Sample)

Street Department (Sample)

 

October 14, 2008

 

Year to Date Payroll -- General Fund

Landfill Proposed Budget

Water (WHWU) Proposed Budget 

Fire Department Proposed Budget

Code Enforcement 2009 Budget (Proposed)

Police Department 2009 Budget (Proposed)

District Court Budget (Part of Administration)

HMWS Budget 2009 (Proposed)

Parks & Recreation Department 2009 Budget (Proposed)

Sanitation Department 2009 Budget (Proposed)

Street Department 2009 Budget (Proposed)


October 20, 2008

 

Proposed 2008 Budget-Clean Up

Proposed 2009 Budget

 

December 11, 2008


Budget Committee Meeting scheduled for 11:00 a.m. was postponed until Monday, December 15, 2008. The time of that meeting may be 11:00 a.m. or 12:00 noon. I will update this page after the time is confirmed.


December 14, 2008

 

Message sent to Budget Committee Members:

REMINDER:   THERE WILL BE  A BUDGET COMMITTEE MEETING MONDAY, DECEMBER 15, 2008 IN COUNCIL CHAMBERS AT 226 PERRY AT 12 N00N TO CONSIDER THE CLEAN UP BUDGET FOR 2008 AND THE PROPOSED BUDGET FOR 2009. THESE ITEMS ARE AVAILABLE FOR VIEWING AT http://mayorjfvalley.googlepages.com/2009budget

You may also click the link below to take you to that page.


December 15, 2008

Budget Committee met at noon at City Council Chambers at 226 Perry Street. Present were Dean, Etherly, Hollowell, Jarrett, and St. Columbia. The committee discussed several things and moved to transfer sufficient funds from the sanitation fund to the street fund and general fund so as to remove the deficiencies in those budgets. The motion was carried by unanimous consent. There was a discussion about delaying the clean-up budget until next year. The discussion included whether we are required to pass a clean up budget during the fiscal year or whether it can be accomplished later. This issue was basically left open.

The city council is scheduled to meet tomorrow at 6:00 p.m. Here's the agenda as it currently stands: Agenda.

Here's the budget with the changes recommended by the Budget Committee today:
We moved money from the sanitation fund to the general fund ($400,000) and street fund ($114,000) and the overall surplus remains around $232,815.00. *** This amount is inaccurate and should be around $116,000.00 after appropriately deducting the $114,000.00 granted to the street department and making other appropriate calculations.


December 18, 2008

A city council meeting has been scheduled for Monday, December 22, 2008. We need a quorum to pass a budget extension and keep the city lawfully operating through the end of this year and beginning of next year.

Proposed Budget Extension Resolution



December 22, 2008


BUDGET EXTENSION UNANIMOUSLY PASSED BY COUNCIL 

http://jfvalley.blogspot.com/2008/12/2008-budget-extension-passed.html


Today, our city council met at Twelve O'clock Noon to address one agenda item: Resolution 22-2008. Here's a copy of that item: Resolution 22-2008. After a short discussion, the 9 members present voted 9-0 in favor of extending the current budget for a time period sufficient to provide the new council an opportunity to pass a budget for 2009. A new budget must be in place prior to February 1, 2009 or the city will be out of compliance with state law.


We should be proud of our city council for taking this important step in keeping city services functional. All city services will continue without interruption.

There is a holiday schedule in place for various departments. Those schedules have been published already.


January 3, 2009
City Council Packets have been delivered to the Council via Helena-West Helena Police Department. The council received all of the attachments which are included in the January 6, 2009 Agenda (Agenda). The agenda is interactive and all of the documents may be viewed, printed, and downloaded without much effort.
Here's the 2009 Budget as presented to the council via hand delivery on January 2, 2009. (2009 Budget). The council has until February 1, 2009 to pass a budget for the City of Helena-West Helena, Arkansas.

January 14, 2009
The City Council has met on January 6th, 8th, 12th and 13th. The City Council plans to meet on the 21st as well. Then on January 22, 2009 there will be a city council meeting to consider the budget. Here's the link to the budget as revised following above noted meetings (workshops).

2009 Budget as Revised January 14-2009

January 21, 2009
The City Council met and finished its work on the 2009 Budget tonight by reviewing the water departments budgets and having a question and answer session on revenues, expenses and customer counts.

Here's the budget as compiled by the Mayor in recognition of the council's wishes.

Budget as Passed January 22, 2009:

2009 Budget