Following conclusion of the hearing, and prior to the beginning of the fiscal year, the legislative body shall make such adjustments and changes as it deems necessary or proper and after determining the allowance in each item, department, classification and fund, and shall by ordinance, adopt the budget in its final form and content. Appropriations shall be limited to the total estimated revenues contained therein including the amount to be raised by ad valorem taxes and the unencumbered fund balances estimated to be available at the close of the current fiscal year. Such ordinances may adopt the final budget by reference: PROVIDED, That the ordinance adopting such budget shall set forth in summary form the totals of estimated revenues and appropriations for each separate fund and the aggregate totals for all such funds combined.

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Terms Used In Washington Code 35A.33.075

  • Classification: means either that portion of the general law under which a city or a town operates under Title 35 RCW as a first or second-class city, unclassified city, or town, or otherwise as a code city. See Washington Code 35A.01.070
  • Department: as used in this chapter includes each office, division, service, system or institution of the city for which no other statutory or charter provision is made for budgeting and accounting procedures or controls. See Washington Code 35A.33.010
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Fiscal year: as used in this chapter means that fiscal period set by the code city pursuant to authority given under RCW 1. See Washington Code 35A.33.010
  • Fund: as used in this chapter and "funds" where clearly used to indicate the plural of "fund" shall mean the budgeting or accounting entity authorized to provide a sum of money for specified activities or purposes. See Washington Code 35A.33.010
  • Funds: as used in this chapter where not used to indicate the plural of "fund" shall mean money in hand or available for expenditure or payment of a debt or obligation. See Washington Code 35A.33.010
A complete copy of the final budget as adopted shall be transmitted to the state auditor, and to the association of Washington cities.

NOTES:

Effective date1969 ex.s. c 81: See note following RCW 35A.13.035.