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To amend City Code § 12-12, concerning the form of budget submitted to Council, for the purpose of modifying the information required to be included within the budget.
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THE CITY OF RICHMOND HEREBY ORDAINS:
§ 1. That section 12-12 of the Code of the City of Richmond (2020) be and hereby is amended as follows:
Sec. 12-12. Form of budget submitted to Council.
(a) Pursuant to Section 6.04 of the Charter, the form of the budget submitted by the Mayor shall be as required by the Council in this section. The operating budget shall set forth (i) a description of the fund, agency, program, subprogram, and activity for all proposed expenditures for the fiscal year, (ii) the amounts of salaries, fringe benefits and other operating expenses for each program and (iii) for all budget items in the non-departmental budget, the information required by subsection (a) of Section 12-14. The operating budget shall include a summary of a zero-based budgeting analysis for each proposed budget item that includes, at a minimum, the work-load measures and cost factors used to arrive at the proposed appropriation for that proposed budget item. The operating budget shall identify each program and subprogram within each proposed budget item; however, identification of a subprogram is not required when the entire program of which a subprogram is a part is included in the proposed budget item.
(b) The operating budget also shall include the following information, for the entire City Administration, for the previous two fiscal years and for the current and proposed fiscal years:
(1) A summary of the proposed budget by program and subprogram by agency;
(2) A summary of expenditures by agency, program, and subprogram;
(3) Target service level and performance measures for each program and subprogram; [and]
(4) Total expenditures by agency by fund[.];
(5) A budget query tool. For purposes of this subdivision, the term “budget query tool” means a spreadsheet in electronic form or in the form of a web-based application that users may manipulate to extract information regarding budget expenditures and revenue for the previous two fiscal years and for the current and proposed fiscal years;
(6) Budget track tables. For purposes of this subdivision, the term “budget track tables” means tables for each agency and department of the City setting forth the proposed increases and decreases that cumulatively result in the change from an appropriation set forth in the operating budget for the current fiscal year, excluding any amendments adopted by the Council after July 1, to the proposed appropriation set out in the operating budget for the next fiscal year; and
(7) A funding sources table. For purposes of this subdivision, the term “funding sources table” means a table for each agency and department of the City setting forth the sources of funds that support or have supported the operating budget of such agency or department for the previous two fiscal years and for the current and proposed fiscal years.
(c) The capital budget, shall include, in addition to the capital improvement program:
(1) A listing of all proposed capital projects by council district;
(2) A listing, by major categories, of all capital projects for which funding has been made available in previous years but has not been fully expended;
(3) A description, effective at the time of submission, of the current status of all capital projects for which funding has been made available in previous years but has not been fully expended;
(4) A listing and brief description of all proposed school projects;
(5) For each capital project, (i) a description of the purpose of the project, (ii) an enumeration of the annual operating costs of the project once it is completed, (iii) an enumeration of future capital costs if an obligation to pay those capital costs is expected to be incurred during the period covered by the capital improvement program in which the project appears; and (iv) the plan for funding all capital costs and all operating costs identified pursuant to this subdivision and, if applicable, subdivision (6) showing the year in which an obligation to pay each such cost is expected to be incurred, the agency that will be required to pay that cost, the amount of that cost, and the expected source of funds to pay that cost, and (v) the identity, professional certifications, and licenses of the person who prepared the aforementioned enumerations; and
(6) For each capital project that involves the acquisition of improved land, (i) a description of the proposed use of the improved land so acquired, (ii) an evaluation of the suitability of the improved land for that proposed use, including any additions, alterations, modifications or renovations to the existing improvements that are reasonably necessary to make the improved land usable for that proposed use and estimates of all costs thereof, (iii) an evaluation of the mechanical condition and the structural condition of the improvements to be acquired, including any conditions that are likely to require remediation during the period covered by the current capital improvement program and estimates of all costs thereof, and (iv) the identity, professional certifications, and licenses of the person who prepared the aforementioned evaluations.
In addition, the information required by subdivisions (5) and (6) of this subsection shall be submitted to the City Council at the time any ordinance to adopt or amend the capital budget or the capital improvement program is introduced.
(d) The budget shall include a per capita cost calculation for each budget expenditure listed therein.
(e) In addition to [such other information as may be appropriate, the budget message required by Section 6.06 of the Charter shall include a table for each agency that sets out the total operating and capital budget expenditures and the per capita amount of each such total budget. The calculation of the per capita amounts shall be based on the most recent population estimates available from the Weldon Cooper Center for Public Service at the University of Virginia.
(f) When the Mayor proposes an annual budget that includes a plan for the second following fiscal year, the format of the table required by subsection (e) of this section shall be as follows:
(1) Columns arranged from left to right shall be: Prior Fiscal Year Actual, Current Fiscal Year Adopted, Next Fiscal Year Proposed, and The 2nd Following Fiscal Year Proposed.
(2) Rows arranged from top to bottom shall be: Personnel Services, Operating, Total General Fund, Special Fund, Capital Improvement, Total Agency Summary, Per Capita, and Total Staffing.
(3) In cases where the funding sources require it, the table may be altered to accurately display Non-General Fund sources.
(g) When the Mayor proposes an annual budget that does not include a plan for the second following fiscal year, the format of the table required by subsection (e) of this section shall be as follows:
(1) Columns arranged from left to right shall be: 2nd Prior Fiscal Year Actual, Prior Fiscal Year Actual, Current Fiscal Year Adopted, and Next Fiscal Year Proposed.
(2) Rows arranged from top to bottom shall be: Personnel Services, Operating, Total General Fund, Special Fund, Capital Improvement, Total Agency Summary, Per Capita, and Total Staffing.
(3) In cases where the funding sources require it, the table may be altered to accurately display Non-General Fund sources.
(h)] the information required by this section, the budget shall be in the form set forth in a resolution adopted by the Council, as may be amended from time to time, in accordance with this section and section 6.04 of the Charter of the City of Richmond (2020), as amended.
(f) Fifteen bound copies of the budget, in a format which includes the information specified in this section, shall be delivered to Room 305, Richmond City Hall, on the date and at the time specified in Section 12-11. One additional copy of the budget, in an electronic spreadsheet form that can be manipulated by the recipient, shall be delivered at the same time.
§ 2. This ordinance shall be in force and effect upon adoption.