Village of Granville, Ohio - Village Charter Article VI

CHARTER OF GRANVILLE, OHIO

ARTICLE VI FINANCE

SECTION 6.01. DEPARTMENT OF FINANCE.

The Department of Finance shall perform those functions relating to finance allocated to village clerks and to city auditors and city treasurers under the Ohio Revised Code, except as may be otherwise provided by the Administrative Code. The Director of Finance shall be the fiscal officer of the municipality and shall be responsible for the collection, custody and disbursement of public funds, including funds related to and derived from, the operation of the Mayor’s Court. He or she shall also keep the accounts, which shall reflect the financial status of the municipality, on an accrual basis. He or she shall countersign all bonds and notes issued by the municipality and shall perform such other functions as may be assigned by ordinance or by order of the Manager. (Amended 11-6-01)

SECTION 6.02. ANNUAL TAX BUDGET.

On or before the first day of June of each year, the Manager shall submit to Council a tax budget for the next ensuing fiscal year. For that purpose, at such date as he or she shall determine, the Manager shall obtain from the head of each department or agency of the municipality plans for the work to be undertaken by such department or agency during the next fiscal year, together with estimates of the cost of performing such work. The Department of Finance shall supply the Manager with estimates of available revenue. From these data, the Manager shall prepare the consolidated estimates for the annual tax budget. Council shall consider such estimates and adopt them, after a hearing with or without amendments, as the tax budget estimates for the ensuing year, and transmit them to the County Budget Commission in the form and at the time required by law. (Amended 11-6-01)

SECTION 6.03. PUBLIC HEARING ON TAX BUDGET.

At least two copies of the tax budget estimates shall be placed on file in the office of the Director of Finance for public inspection. The Council shall set a date, and advertise and hold a public hearing on the tax budget before taking final action thereon.

SECTION 6.04. TAX LEVIES.

Upon receipt of advice of action by the County Budget Commission, and the certificate of the County Auditor as to estimated resources, the Council shall pass and certify to the County Auditor an ordinance levying the necessary general property taxes, to be placed on the tax duplicate.

SECTION 6.05. PERFORMANCE BUDGET.

The Manager shall prepare and submit to Council on or before December 1 of each year a budget setting forth the contemplated work program for the next fiscal year, expressed in terms of the work units to be performed and the cost of performing them. This program and the recommended appropriations from each fund shall not exceed the total estimated resources thereof. This is the municipal budget.

SECTION 6.06. ANNUAL APPROPRIATION ORDINANCE.

At the meeting of Council at which the municipal budget is submitted, the Council shall, by resolution, fix the date and place for a public hearing thereon. This resolution shall be published at least one week prior to the date fixed for the hearing and shall also state that the budget is on file in the office of the Director of Finance and open to public inspection during regular office hours. At the time and place fixed, the Council shall hold a public hearing on the budget, and may continue such hearing from day to day as may be necessary. After the hearing, the Council shall adopt the budget as submitted, or as amended, as the appropriation ordinance of the municipality for the ensuing fiscal year. Such ordinance shall be adopted not later than December 31.

SECTION 6.07. EFFECT OF APPROPRIATION ORDINANCE.

Upon adoption, the appropriation ordinance shall become effective as of the first day of January and shall constitute an appropriation of the several items and approval of the work projects without further legislation. A copy of the ordinance, certified correct by the Manager and the Mayor and Clerk of Council, shall be filed with the Director of Finance, official copies transmitted to each organization unit of the municipal government and to such interested citizens and public offices as may be required or requested.

SECTION 6.08. AVAILABILITY OF FUNDS.

The appropriations made by the appropriation ordinance for debt service and other fixed charges shall become available for expenditure upon the filing of the certified copy of the ordinance with the Director of Finance. Appropriations for capital outlays for construction shall become available in two stages: (1) Not more than ten per cent of each item shall be available for the preparation of detailed plans and specifications upon the filing of the certified copy of the ordinance with the Director of Finance; (2) The remaining ninety per cent of the appropriation for each such item shall become available for encumbrance upon approval of the plans and specifications therefor, after report thereon by the Manager.

SECTION 6.09. ALLOTMENTS.

Appropriations for current operation of the organization units of the municipality shall become available for encumbrance only when allotted by the Manager, based currently on valid work plans for each agency, in conformity with the appropriation ordinance. The details of the allotment system shall be fixed by the Council in the Administrative Code, which shall also provide rules for the transfer of funds among the items provided in the appropriation ordinance.

SECTION 6.10. ACCOUNTING.

The Director of Finance shall establish and maintain an accrual system of accounting which shall reveal at all times not only the cash position of the municipality, but also the revenue and income anticipated and the obligations outstanding and unpaid. No public official or employee may create an obligation against the municipality by oral agreement. Purchases shall be made by written purchase order, signed by the purchasing agent, and agreements for construction work or for personal services shall be by written contract or appointment signed by the Manager or an administrative official of the municipality designated by the Manager. No purchase order or contract shall be valid as an obligation of the municipality unless it bears a certificate signed by the Director of Finance that the estimated amount thereof has been entered as an encumbrance in the accounts against an allotment based on a valid appropriation.
(Amended 11-6-01)

SECTION 6.11. FEES.

All fees received by any officer or employee of the municipality by virtue of his or her employment with the municipality shall be accounted for and paid into the municipal treasury.
(Amended 11-6-01)

SECTION 6.12. CAPITAL IMPROVEMENT RESERVE FUND.

Council shall create and maintain a Capital Improvement Reserve Fund, and may from time to time transfer or appropriate thereto moneys accruing to any other fund of the municipality not needed for the purposes of such fund and available for transfer under general law, and also the unencumbered balance remaining in the General Fund of the municipality at the end of any fiscal year. Moneys in the Capital Improvement Reserve Fund shall not be expended for any purpose except to purchase equipment, apparatus or other property, or to construct buildings, structures, roads and other public improvements needed for the use of the municipality, or to pay bonded obligations of the municipality by means of transfer to its bond and interest retirement fund.

EDITOR’S NOTE: The Granville Charter was approved by the voters on May 5, 1964. Dates appearing in parentheses following section headings indicate those sections were subsequently amended, added or repealed on the date given.