14-1608 City Code Title 1 UpdateCITY OF MERIDIAN ORDINANCE NO. ( -} - I �u
BY THE CITY COUNCIL: BIRD, BORTON, CAVENER, MILAM, ROUNTREE, ZAREMBA
AN ORDINANCE AMENDING TITLE 1, CHAPTERS 1, 2, 3, AND 4, MERIDIAN CITY
CODE, REGARDING OFFICIAL CITY CODE: TITLE, ACCEPTANCE, COURT
PROCEEDINGS, SEVERABILITY CLAUSE, CONSTRUCTION OF WORDS, CATCHLINES,
GENERAL PENALTY FOR VIOLATION, APPLICATION, AND LIABILITY OF OFFICERS;
AMENDING TITLE 1, CHAPTER 8, ARTICLE A, MERIDIAN CITY CODE, REGARDING
APPOINTMENT, TERM OF OFFICE, AND DUTIES OF CITY CLERK, DEPUTY CITY
CLERK; AMENDING TITLE 1, CHAPTER 8, ARTICLE A, MERIDIAN CITY CODE,
REGARDING APPOINTMENT, TERM OF OFFICE, AND DUTIES OF CITY TREASURER;
REPEALING AND REPLACING TITLE 1, CHAPTER 9, MERIDIAN CITY CODE,
REGARDING CITY FINANCES: DEFINITIONS, INVESTMENTS, BUDGET POLICY;
REPEALING TITLE 1, CHAPTER 12, REGARDING JOINT BUILDING AND PLANNING
AND ZONING DEPARTMENT AND FUND; AND PROVIDING AN EFFECTIVE DATE.
WHEREAS, Title 50, Chapter 9, Idaho Code provides adequate guidance for the oversight and
applicability of City Code;
WHEREAS, for clarity and consistency in interpretation and enforcement, the specific
definitions of words and phrases used in City Code should be provided within each respective chapter,
rather than in a general definition section in Title 1;
WHEREAS, Idaho Code sections 1-113 and 1-113A establish maximum penalties for
misdemeanors and infractions, and by referencing these provisions rather than establishing separate
penalties for such violations under City Code, the City will avoid inconsistency and obsolescence;
WHEREAS, the following updates City Code related to City finances are consistent with
generally accepted accounting principles, generally accepted government accounting principles, federal
and state statutes, and best government accounting practices rules, guidelines, and standards;
NOW, THEREFORE, BE IT ORDAINED BY THE MAYOR AND COUNCIL OF THE
CITY OF MERIDIAN, IDAHO:
Section 1. That Title 1, Chapters 1, 2, 3, and 4, Meridian City Code, shall be amended as
follows:
Chapter 1
OFFICIAL CITY CODE
1-1-1: TITLE:
Upon the adoption by the City Council, this City Code is hereby declared to be and shall hereafter
constitute the official City Code of Meridian. This City Code of ordinances shall be known and cited as
the MERIDIAN CITY CODE and is hereby published by authority of the Council and shall be
supplemented to incorporate the most recent legit ordinances of the City_ provided i Seel efl
TITLE I UPDATE PAGE I Of 1
CITY OF MERIDIAN ORDINANCE NO.
BY THE CITY COUNCIL: BIRD, BORTON, CAVENER, MILAM, ROUNTREE, ZARE MBA
AN ORDINANCE AMENDING TITLE 1, CHAPTERS 1, 2, 3, AND 4, MERIDIAN CITY
CODE, REGARDING OFFICIAL CITY CODE: TITLE, ACCEPTANCE, COURT
PROCEEDINGS, SEVERABILITY CLAUSE, CONSTRUCTION OF WORDS, CATCHLINES,
GENERAL PENALTY FOR VIOLATION, APPLICATION, AND LIABILITY OF OFFICERS;
AMENDING TITLE 1, CHAPTER 8, ARTICLE A, MERIDIAN CITY CODE, REGARDING
APPOINTMENT, TERM OF OFFICE, AND DUTIES OF CITY CLERK, DEPUTY CITY
CLERK; AMENDING TITLE 1, CHAPTER 8, ARTICLE A, MERIDIAN CITY CODE,
REGARDING APPOINTMENT, TERM OF OFFICE, AND DUTIES OF CITY TREASURER;
REPEALING AND REPLACING TITLE 1, CHAPTER 9, MERIDIAN CITY CODE,
REGARDING CITY FINANCES: DEFINITIONS, INVESTMENTS, BUDGET POLICY;
REPEALING TITLE 1, CHAPTER 12, REGARDING JOINT BUILDING AND PLANNING
AND ZONING DEPARTMENT AND FUND; AND PROVIDING AN EFFECTIVE DATE.
WHEREAS, Title 50, Chapter 9, Idaho Code provides adequate guidance for the oversight and
applicability of City Code;
WHEREAS, for clarity and consistency in interpretation and enforcement, the specific
definitions of words and phrases used in City Code should be provided within each respective chapter,
rather than in a general definition section in Title 1;
WHEREAS, Idaho Code sections 1-113 and 1-113A establish maximum penalties for
misdemeanors and infractions, and by referencing these provisions rather than establishing separate
penalties for such violations under City Code, the City will avoid inconsistency and obsolescence;
WHEREAS, the following updates City Code related to City finances are consistent with
generally accepted accounting principles, generally accepted government accounting principles, federal
and state statutes, and best government accounting practices rules, guidelines, and standards;
NOW, THEREFORE, BE IT ORDAINED BY THE MAYOR AND COUNCIL OF THE
CITY OF MERIDIAN, IDAHO:
Section 1. That Title 1, Chapters 1, 2, 3, and 4, Meridian City Code, shall be amended as
follows:
Chapter 1
OFFICIAL CITY CODE
1-1-1: TITLE:
Upon the adoption by the City Council, this City Code is hereby declared to be and shall hereafter
constitute the official City Code of Meridian. This City Code of ordinances shall be known and cited as
the MERIDIAN CITY CODE and is hereby published by authority of the Council and shall be
supplemented to incorporate the most recent legislation ordinances of the City. as Pr . ided :n Se
TITLE 1 UPDATE PAGE I Of I
------------
1-1-2: ACCEPTANCE:
The Meridian City Code, as hereby presented in pfinted f nn, shall hereafter be received without
further proof in all courts and in all administrative tribunals of this State as the ordinances of the City
of general and permanent effect,moit he excluded crdi.anees ...,nested in S*'roa' 2 i—ofthis
.
TrrLE I UPDATE PAGE 2 of 2
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TrrLE I UPDATE PAGE 2 of 2
1-3-L1-1-3: REPEAL OF GENERAL ORDINANCES
All general ordinances of the City passed prior to the adoption of this City Code are hereby repealed,
except such as are included in this City Code or are by necessary implication herein reserved from
repeal (subject to the saving clauses contained in the following sections), and excluding the following
ordinances which are not hereby repealed: tax levy ordinances; appropriation ordinances; ordinances
relating to boundaries and annexations; franchise ordinances and other ordinances granting special
rights to persons or corporations; contract ordinances and ordinances authorizing the execution of a
contract or the issuance of warrants; salary ordinances; ordinances establishing, naming or vacating
streets, alleys or other public places; improvement ordinances; bond ordinances; ordinances relating to
elections; ordinances relating to the transfer or acceptance of real estate by or from the City; and all
special ordinances.
12 3 1-1-4: COURT PROCEEDINGS:
A. Prior Acts: No new ordinance shall be construed or held to repeal a former ordinance whether such
former ordinance is expressly repealed or not, as to any offense committed against such former
ordinance or as to any act done, any penalty, forfeiture or punishment so incurred, or any right accrued
or claim arising under the former ordinance, or in any way whatever to affect any such offense or act
so committed or so done, or any penalty, forfeiture or punishment so incurred or any right accrued or
claim arising before the new ordinance takes effect, save only that the proceedings thereafter shall
conform to the ordinance in force at the time of such proceeding, so far as practicable. If any penalty,
forfeiture or punishment may be mitigated by any provision of a new ordinance, such provision may
be, by consent of the party affected, applied to any judgment announced after the new ordinance takes
effect.
B. Extend To All Repeals: This Section shall extend to all repeals, either by express words or
implication, whether the repeal is in the ordinance making any new provisions upon the same subject
or in any other ordinance.
C. Currently Pending Actions: Nothing contained in this Chapter shall be construed as abating any
action now pending under or by virtue of any general ordinance of the City herein repealed, and the
provisions of all general ordinances contained in this Code shall be deemed to be continuing provisions
and not a new enactment of the same provisions; nor shall this Chapter be deemed as discontinuing,
abating, modifying or altering any penalty accrued or to accrue, or as affecting the liability of any
person, firm or corporation, or as waiving any right of the City under any ordinance or provision
thereof in force at the time of the adoption of this City Code.
TrrLE 1 UPDATE PAGE 3 of 3
12 4-1-1-5: SEVERABILITY CLAUSE:
If any section, subsection, subdivision, paragraph, sentence, clause or phrase of this City Code or any
part thereof is for any reason held to be unconstitutional or invalid or ineffective by any court of
competent jurisdiction, such decision shall not affect the validity or effectiveness of the remaining
portions of this Code, or any part thereof. The City Ccunoil hefeb ' dccl:..es that it would have paa
be d 1 a uneEmst't, t' 1 iiwalid or ineffee4ive.
1-1-6: CONSTRUCTION OF WORDS:
A. Whenever any word in anv section of this City Code importing the plural number is used in
describing or referringto o any matters parties or persons any single matter, party or person shall be
deemed to be included, although distributive words may not have been used. When any subject matter
party or person is referred to in this City Code by words importing the singular number only, or the
masculine gender, several matters, parties or persons and females as well as males and bodies
corporate shall be deemed to be included; provided that these rules of construction shall not be applied
to any section of this City Code which contains any express provision excluding such construction or
where the subject matter or context may be repugnant thereto.
B. The word "ordinance" contained in the ordinances of the City has been changed in the content of
this City Code to "Title," "Chapter," "Section" and/or "subsection" or words of like import for
organizational and clarification purposes only. Such change to the City's ordinances is not meant to
amend passage and effective dates of such original ordinances
1-1-7: CATCHLINES:
The catchlines set forth in City Code are intended merely to indicate the general content of the section
and shall not be deemed or taken to be titles of such sections, nor be deemed to govern limit modify
or in any manner affect the scope, meaning or intent of the provisions of any section hereof.
TITLE 1 UPDATE PAGE 4 of 4
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TITLE 1 UPDATE PAGE 4 of 4
amend passage
and eff eti.,e
dates of
,...eh eriginal
a'
13 1 DEFINITIONS,
GENERALWhenevef
the
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stieh meaningst
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CITY: The City
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COUNCIL: Unless
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EMPLOYEES:
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this shall b
_ nstr..ea ..,, th...,-1
FISCAL YEAR!
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The fiscal year
b the words
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shall coaHnenee
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GENDER: A word
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Any off -ease
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TITLE 1 UPDATE PAGE 5 Of 5
Chapter 4=2
GENERAL PENALTY FOR VIOLATION OF CITY CODE
1 4-L1-2-1: GENERAL PENALTY:
A. Misdemeanor: Except as otherwise specified herein, any person convicted of a violation of any
provision of this City Code that is designated a misdemeanor, or that is not designated as a
misdemeanor or infraction, may be fined and/or imprisoned as provided by Idaho Code regarding
TITLE I UPDATE PAGE 6 of 6
•
0
1!
6 6
Chapter 4=2
GENERAL PENALTY FOR VIOLATION OF CITY CODE
1 4-L1-2-1: GENERAL PENALTY:
A. Misdemeanor: Except as otherwise specified herein, any person convicted of a violation of any
provision of this City Code that is designated a misdemeanor, or that is not designated as a
misdemeanor or infraction, may be fined and/or imprisoned as provided by Idaho Code regarding
TITLE I UPDATE PAGE 6 of 6
1!
6 6
Chapter 4=2
GENERAL PENALTY FOR VIOLATION OF CITY CODE
1 4-L1-2-1: GENERAL PENALTY:
A. Misdemeanor: Except as otherwise specified herein, any person convicted of a violation of any
provision of this City Code that is designated a misdemeanor, or that is not designated as a
misdemeanor or infraction, may be fined and/or imprisoned as provided by Idaho Code regarding
TITLE I UPDATE PAGE 6 of 6
B. Infraction: Except as otherwise specified herein, any person convicted of a violation of any
provision of this City Code that is designated an infraction may be fined as provided by Idaho Code
regarding punishment for infractions not otherwise specified o4ien the offense �,,�designated -„s
infFaction bt' or llrny of City Code c r 1 •t' h l 1J b
� r J1. J e Y J
pe i a one> ,.,rears
aa doll($100. nm/ J and > imposed.
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3 4 21-2-2: APPLICATION OF PROVISIONS:
A. Application Of Penalty Provisions:
The penalty provided in this Chapter shall be applicable to every section of this City Code the
same as though it were a part of each and every separate section. Any person convicted of a
violation of any section of this City Code where any duty is prescribed or obligation imposed or
where any action which is of a continuing nature is forbidden or is declared to be unlawful shall
be deemed guilty of a misdemeanor unless otherwise provided. A separate offense shall be
deemed committed upon each day such duty or obligation remains unperformed or such act
continues unless otherwise specifically provided in this City Code.
2. Whenever the doing of any act or the omission to do any act constitutes a breach of any section
or provision of this City Code, and there shall be no fine or penalty specifically declared for
such breach, the provisions of this Chapter shall apply.
B. One Recovery For Same Offense: In all cases where the same offense is made punishable or is
created by different clauses or sections of this City Code, the prosecuting officer may elect under
which to proceed, but not more than one recovery shall be had against the same person for the
same offense; provided, that the revocation of a license or permit shall not be considered a
recovery or penalty so as to bar any other penalty being enforced.
I-4 31-2-3: LIABILITY OF OFFICERS:
No provision of this City Code designating the duties of any officer or employee shall be so construed
as to make such officer or employee liable for any fine or penalty provided for a failure to perform
such duty unless the intention of the City Council to impose such fine or penalty on such officer or
employee is specifically and clearly expressed in the section creating the duty.
Section 2. That Title 1, Chapter 8, Article A, Meridian City Code shall be amended as follows:
TITLE 1 UPDATE PAGE 7 of 7
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3 4 21-2-2: APPLICATION OF PROVISIONS:
A. Application Of Penalty Provisions:
The penalty provided in this Chapter shall be applicable to every section of this City Code the
same as though it were a part of each and every separate section. Any person convicted of a
violation of any section of this City Code where any duty is prescribed or obligation imposed or
where any action which is of a continuing nature is forbidden or is declared to be unlawful shall
be deemed guilty of a misdemeanor unless otherwise provided. A separate offense shall be
deemed committed upon each day such duty or obligation remains unperformed or such act
continues unless otherwise specifically provided in this City Code.
2. Whenever the doing of any act or the omission to do any act constitutes a breach of any section
or provision of this City Code, and there shall be no fine or penalty specifically declared for
such breach, the provisions of this Chapter shall apply.
B. One Recovery For Same Offense: In all cases where the same offense is made punishable or is
created by different clauses or sections of this City Code, the prosecuting officer may elect under
which to proceed, but not more than one recovery shall be had against the same person for the
same offense; provided, that the revocation of a license or permit shall not be considered a
recovery or penalty so as to bar any other penalty being enforced.
I-4 31-2-3: LIABILITY OF OFFICERS:
No provision of this City Code designating the duties of any officer or employee shall be so construed
as to make such officer or employee liable for any fine or penalty provided for a failure to perform
such duty unless the intention of the City Council to impose such fine or penalty on such officer or
employee is specifically and clearly expressed in the section creating the duty.
Section 2. That Title 1, Chapter 8, Article A, Meridian City Code shall be amended as follows:
TITLE 1 UPDATE PAGE 7 of 7
ARTICLE A.
CITY CLERK
1-8A-1: APPOINTMENT; TERM OF OFFICE:
The City Clerk shall be appointed by the Mayor, with the consent of the City Council, and shall hold
office for the duration of his or her appointment unless sooner removed.
1-8A-2: DUTIES:
A. Keep Seal, Ordinances And City Records:
1. The City Clerk shall be custodian of the City Seal and affix same to documents as provided in
subsection 1 c W f this Tit! by Code and other law.
2. The City Clerk shall also be the custodian of all public records, ordinances, resolutions and
orders of the City Council, and such other papers and documents as may be delivered into his
or her custody.
B. Attend Meetings Of Council; Keep Minutes And Records: The City Clerk shall attend all sessions
of the City Council, keep a corm eumal minutes and transcripts thereof, and -shall keep in -a
separate beek a record of ordinances passed by the City Council --•a e�F
*habetical l•. Th. 9;t., Qe..vand shall see that each ordinance is published as required by law;
d sh,.11 keep n file the proof of,.,...h piib1' t' __
C. Report To City Council:
reeeived with applieations for licenses whieh afe te rome befoFe the City Gethiefl; all other fiinds
reecived by hifn as City Clerk; and said fe-port shall give a detailed explanation of ,
ineluding a statement of the aggregate of war -r -ants of eaeh ftmd issued, of warrants redeemed
during the month and wafrants outstanding against each fund at the elese of seeh fnenth. He
also at the elese of each fiscal year pfesent to the City Council an aflnual report covering the
operations for the epAire yeaf, whieh said report sha4l also eentain a deseription of the bonds issued
and sold duFing the yeEff, and the tenns of sale; and shall itemize each and evefy expeese thereof,
The City Clerk shall also make such additional reports and furnish such ether data from the records
and files of his or her office as may be requested by the Mayor or City Council.
D. Furnish Copies Of City Records: It shall be the duty of the City Clerk to furnish any City officer
with a eet4i€ed copy of anyup blic record,, paper publi , aaetI•. 014 en rile :n his office , in his
_ustedy, f_,. the... Rf....,.h ,.fa,.,._ in the discharge of his efF__a1 ,1»,-_ , and he or she shall also
furnish a certified copy of any such record, papef or doe••-nent to any person not an o ,.,.r of the
City upon the payment in advanoe of fifteen eetAs ($0.15) per folio of one hundfed (100) wordq fi-i
suoh eopT- on request and payment of such fees as authorized or required by I
TrrLE I UPDATE PAGE 8 of 8
Q -E. Issue Licenses: The City Clerk shall issue all licenses as authorized by City Code., e atiplisate of
w" shall be kept on file, but no lieense shall be issued to mi7y person twiless fees
by ofd4iance shall ha-,�e first bem paid, for- w-hieh payraef4 the City GI&Ac shall issu
issued, the mamber of the application fef license, and the duplieffte of suGh reeeipt so issued shall be
kept on file with the . uph 4 li
Y` via iar� with uiv uYiavu��.—r[ccm. c.
1-8A-3: DEPUTY CITY CLERK:
There shall be established the office of Deputy City Clerk who shall perform such duties as assigned or
delegated by the City Clerk, and who shall have full authority to act in the place and stead of the City
Clerk in the event of the City Clerk's absence and/or inability to perform the duties of the office. The
Pofsen filling the offiee of Deputy Gib� Clerk shall exeeute any and all offieial bonds approved by the
/g
City out eil to the o ffiec of the City Clerk, bonds A. are filed ...:tL the x,r__.__
Section 3. That Title 1, Chapter 8, Article B, Meridian City Code shall be amended as follows:
ARTICLE B.
CITY TREASURER
1-811-1: APPOINTMENT; TERM OF OFFICE:
The Chief Financial Officer shall serve as the City Treasurer, and shall be appointed by the Mayor,
with the consent of the City Council, and shall hold office for the duration of his or her appointment
unless sooner removed.
1-811-2: DUTIES:
umu
TITLE 1 UPDATE PAGE 9 Of 9
The City Treasurer shall have and fulfill all of the duties established by Idaho Code as they may
pertain to the City Treasurer or the finances of the City, including without limitation those duties
enumerated in Title 18, Chapter 57 (Public Funds and Securities); Title 50 Chapter 2 (City Treasurer);
Title 50 Chapter 10 (City Finances); Title 57 Chapter I (Public Depository Law) and Title 67
Chapter 4, Idaho Code (annual audit). Additionally, the City Treasurer shall:
A. Attend, as necessary, sessions of the City Council.
B. Implement financial policies and plans at the direction of the Mayor and City Council
C. Advise the Mayor and City Council on financial policy considerations and short and long range
financial planning.
D. Review and analyze financial methods and performance to find ways to increase effectiveness
improve results or effect economies in financial activities.
E. Analyze budget requests for compliance with appropriate rules regulations policies procedures
budget, and capital improvement plan.
F. Develop, with the necessary staff, the annual budget amendment including gathering all data
analyzing results and presenting a final report to the mayor, council and the public.
G. Manage the City's investment portfolio.
H. Establish and maintain an internal control structure designed to protect the City from loss of public
funds due to fraud, error, or actions inconsistent with the requirements the laws governing
allowable public entity investments.
I. Monitor the financial condition of the City and adherence to the budget
J. Ensure the City's budget, financial results, financial transactions budget calendar, revenue manual
budget development manual capital improvement plan annual audit reportand audited financial
statements are available to the public.
K. Oversee the Finance Department and delegate or assign duties or tasks as required for the efficient
operation of the department and fulfillment of the requirements of City Code and other law.
Section 4. That Title 1, Chapter 9, Meridian City Code shall be repealed, and replaced with the
following language:
Chapter 9
CITY FINANCES
1-9-1: DEFINITIONS:
A. Prudent Person Standard: A standard of care that holds that investments shall be made with
judgment and care, under circumstances then prevailing which persons of prudence, discretion and
intelligence exercise in the management of their own affairs, not for speculation, but for investment,
considering the probable safety of their capital as well as the probable income to be derived.
TITLE 1 UPDATE PAGE 1 1 Of I I
1-9-2: INVESTMENTS:
A. Scope: The provisions of this chapter shall apply to the cash and investment activities of all funds
under the jurisdiction of the City of Meridian Chief Financial Officer and the City Finance Department
as authorized by Idaho Code section 57-127 and by resolution of the City Council. Employee
Retirement Fund and any Employee Deferred Compensation Plans are specifically excluded from this
policy. Any investment advisor contracted by the City to purchase investments shall be bound by the
provisions of this chapter.
B. Investment Objectives: The primary objective of the Finance Department is to safeguard City
funds while providing adequate liquidity to meet the City's on-going operating needs. The investment
objectives, in order of priority, shall be as follows:
1. Safety: The investment portfolio will be structured so as to preserve the capital in the
portfolio and mitigate risk. Specifically, the CFO will minimize interest rate risk by limiting
the average maturity of the City's investment portfolio. The CFO will minimize Custodial
Credit Risk by requiring that all of the City's deposits be protected by deposit insurance, bond,
or pledged collateral. The CFO will minimize Credit Risk by limiting investments to those
investments authorized by state law. The City shall require, to the extent possible, that all
investments be identified as to City of Meridian ownership and held in the City's name.
2. Liquidity: The investment portfolio will remain liquid enough to meet the operating needs
of the City. In addition to meeting anticipated daily needs of the City, an amount of the
portfolio will be available in vehicles that offer one -day liquidity for unanticipated operating
needs.
3. Yield: The investment portfolio will be designed to obtain the highest yield possible under
the constraints of safety, liquidity, and state regulation.
C. Standards of Care: The standard of prudence used by City Finance employees and any investment
advisors contracted by the City shall be the Prudent Person Standard.
D. Ethics and Conflict of Interest: Employees, officials, and contractors involved in the investment
process must refrain from personal business activity that could conflict with the proper management of
the investment program or create an actual or perceived impairment of ability to make sound
investment decisions. Employees, officials, and contractors shall disclose any personal financial or
investment positions that could be related to the performance of the investment portfolio.
E. Authorized Financial Institutions, Depositories, and Brokers/Dealers: All brokers and dealers
doing business with the City of Meridian must be registered with the State of Idaho Department of
Finance, and must adhere to Securities and Exchanges Commission Rule 15C3-1 (uniform net capital
rule). Non-bank broker/dealer firms and the individuals handling the City's account must be registered
with the National Association of Securities Dealers (NASD).
F. Internal Control; Audit: The City Finance Department shall be responsible for establishing and
maintaining an internal control structure designed to protect the City from loss of public funds due to
fraud, error, or actions inconsistent with the requirements the laws governing allowable public entity
investments. It shall be the duty of the City Council to have a complete and thorough audit of the
TITLE t UPDATE PAGE 12 of 12
financial statements of the City as set out in Idaho Code sections 67-450B and 50-1010. The expenses
required to obtain such an audit shall be included in the City annual budget. The annual audit report
shall be submitted to the City Council and filed with the State of Idaho no later than six months
following the close of the fiscal year. The City Council shall retain the right to order the Treasurer or a
qualified CPA firm to conduct internal audits as frequently and as necessary as may be needed.
G. Performance Audit: As the City Council deems necessary, the City Council shall appoint a
certified CPA firm or consulting firm to conduct a performance audit for all specified departments.
This performance audit shall be as extensive and detailed as the City Council deems necessary.
H. Reports to Council: The Chief Financial Officer and the Finance Department shall prepare reports,
as set forth herein or at the request of City Council, regarding the status of the City's investment
portfolio, including: percentage of the total portfolio each type of investment represents, percentage of
the portfolio each fund represents, monthly rate of investment return for each type of investment,
quarterly summary of market conditions, annual realized and unrealized gains and losses on in market
value and amortized expense or income from amortization of bond premiums and discounts, average
weighted yield to maturity, and listing of investments by maturity date.
1-9-3: BUDGET POLICY:
A. Scope: The provisions of this chapter shall establish:
1. The City's policy regarding the responsibilities of the Mayor, the Chief Financial
Officer/Finance Department, City Council, and Department Directors in compiling and
establishing the annual City budget;
2. The principles that will guide the City's budget process; and
3. The principles that control and ensure adherence to the adopted budget and compliance with
the provisions of Idaho Code 50-1002 et seq.
B. City Budget Purpose and Mission: The mission of the City of Meridian's budget is to help
decision makers make informed choices about the provision of services and capital assets and to
promote stakeholder participation in the process. The budget is a plan that tells how the City will use
limited financial resources to best provide for the needs of its citizens. The budget should be presented
so that it is a document that can be used to inform and educate the public and elected officials about the
City's structure, achievements, challenges, and direction. The budget should serve as a policy
document, an operations guide, a financial plan, and a communication tool.
C. Definitions:
1. Amendment: An alteration of the current fiscal year budget.
2. Appropriation Authority: A sum of money that has been set aside for a specific use.
3. Appropriation Level: The three levels at which the City sets spending authority. A
specific process is established for spending in excess of the set spending authority within
any level.
TITLE 1 UPDATE PAGE 13 of 13
a. Fund Appropriation Level: An appropriation for a fund. A fund appropriation is
the highest level of appropriation; one fund may have several programs.
b. Major Program Level: An appropriation for a particular program. Some programs
include smaller but related programs.
c. Major Project Level: An appropriation for specific projects within an object code,
generally within capital. Changes on spending at the project level within
appropriated capital do not require a budget amendment, but do require documented
approval of the Mayor and Council.
4. Base Budget: Personnel and operating expense budgets needed to operate the daily functions
of the City at current service levels.
5. Budget Enhancement Request: A request by which City staff or departments may identify an
opportunity or problem, a course of action to address the problem, and the financial impact of
the course of action. A request for additional personnel, operating expense, or capital outlay to
perform a new service, solve a problem or provide the same service to an increased population
requires a budget enhancement request.
6. Budget Hearing: A public hearing to allow public input with the formal adoption of the final
budget.
7. Budget Notice: A formal publication in the local paper following Idaho code to notify the
public of any budget hearing or workshop.
8. Budget Workshop: A meeting at which the Council, Mayor and department directors
discuss the current year budget.
9. Capital Assets: See Capital Outlay.
10. Capital Outlay: Tangible or intangible property that meets the current minimum dollar
threshold per City policy, and has a life of more than one year. Capital outlay may be
tangible, such as equipment, land, land improvements, or buildings, or may be intangible,
such as computer software, water rights, or easements.
11. Carry Forward: Budget dollars not spent on capital projects during the current fiscal year
that will be spent in a future fiscal year.
12. Compensation changes: Changes to an employee's compensation, including merit pay,
reclassification, equity adjustment, across-the-board increase, cost of living increase, or Fire
union contract compensation clause changes. All City positions must be approved by the
City Council and budgeted as full or partial full time equivalents.
13. Department: A division within the City that has its own specific purpose.
14. Fiscal Year: The twelve-month period October 1 to September 30.
TITLE 1 UPDATE PAGE 14 of 14
15. Fund: Self -balancing set of accounts organized into types by major service provided by the
City, expenditure, and/or the source(s) of revenue.
16. Object: The account code assigned to identify what the expenditure is for. For example
office supplies, personnel expense, or equipment. The major classes of objects are
personnel, operating, and capital, but spending on personnel and operating is not controlled
at the object level; additions of part or full time equivalent positions require the prior
approval of the Mayor and City Council.
17. One-time Expenditure: An expense that will only occur during the current fiscal year as
opposed to continuing year to year.
18. Operating: The expenses associated with running the daily business of the City.
19. Personnel: The expenses associated with salaries and wages, including benefits and taxes.
20. Program: A category of services for an identifiable department or group and designated for
a specific purpose.
21. Spending Authority: See Appropriation Authority.
22. Transfer: To move budget dollars from one general ledger line item to another; or to move
budget dollars from one project to another.
E. Appropriation Levels. The City shall set spending authority at the major program level, at the
major object level, and at the fund level. Spending in excess of the original major class appropriation
shall require a budget amendment to be approved by the Major and City Council. The budget reports
are adjusted upon City Council approval. The City accounting system shall track both the original
budget and the amended budget. The City shall appropriate all amendments one time, at the end of the
fiscal year, through ordinance and public hearing.
F. Balanced Budget. The City shall adopt and maintain a balanced annual budget, to which the
following principles shall apply:
1. For each fund, annual expenditures may not exceed annual revenues plus available fund
balance.
2. Each fund must maintain a fund balance equal to four (4) months operating reserve.
3. The dollar amount of the operating reserve shall be determined by the current year's budget
and shall be recalculated on an annual basis.
4. The base budget of the City must not exceed the current year revenues for each fund.
5. One-time revenues or use of fund balance will be permitted only for one-time projects or
items. Ongoing personnel or operating costs resulting from such projects must be sustained by
ongoing and consistent revenue streams.
TITLE 1 UPDATE PAGE 15 of 15
6. Expenses may be incurred only in terms of the approved annual budget or amended approved
annual budget.
7. General Fund requests for new or expanded programs will be considered during the course of
the regular budget process. Only in extreme circumstances will such requests be considered
during the course of the year.
G. Emergency Holdback: At any time during the fiscal year, following the adoption of the budget, if
the Chief Financial Officer determines the current year revenues will not cover ongoing expenses, he
or she shall report to Council and recommend a spending holdback. The Council will approve such
spending holdback up to the amount necessary to ensure current revenue will cover ongoing expenses.
H. Budget Development
Revenue Manual: Following City Council's consideration of the budget, the Finance
Department will prepare and distribute a revenue manual, which shall contain revenue
projections for each source of revenue, by fund, for the budget year under consideration as
well as forecast at least three years' future anticipated revenue. The document shall contain
relevant past history for comparison purposes and shall prepare revenue forecasts in a
conservative manner.
2. Budget Calendar: The Finance Department shall prepare an annual budget calendar
showing key dates in the budget and capital improvement plan development processes and
ensuring that statutorily required budget dates are satisfied.
3. Budget Development Manual: The Finance Department shall prepare an annual budget
development manual for use by City Departments, but available to the public, with forms
and instructions and the budget development manual.
4. Base Budget: The Finance Department shall develop the base budget, and may remove all
one-time and capital expenses and make slight adjustments to line items where warranted.
5. Line Items: The Finance Department and the City Departments will review all line items to
determine if reductions are possible or if changing conditions necessitate an increase.
6. Budget Enhancement Requests: Departments may request budget enhancements by
demonstrating what issue or challenge, long term program goal and measurable objective
from their strategic plan the budget enhancement will address. There may be cases in
which an item is requested with multiple year costs not all requested in the current year
budget. If this happens the, the Department must include in the budget enhancement
request details regarding future costs and any prior costs relevant to the particular project
will be detailed on the enhancement request form.
7. Compensation Changes: Approved compensation changes shall be communicated to the
Finance Department for inclusion in the draft budget through the Human Resources
Department. If anew job classification is created the job description must be submitted to
the Human Resources Director for approval and salary classification.
TITLE 1 UPDATE PAGE 16 of 16
8. Executive Budget: The Mayor shall review, and upon approval the Finance Department
will submit to the City Council, the following: enhancement requests, wage and salary
report, base budget by line item and total, and capital replacements.
J. Budget Adoption: Per Idaho Code, the authority and responsibility for setting the budget rests with
the City Council. The process of setting the budget shall include the following:
Budget Workshop: The City Council, Mayor and City Directors shall hold a budget
workshop to discuss department enhancement requests. At the conclusion of the workshop
the Council shall approve a draft budget.
2. Notice and Publication Requirements: The City Clerk shall, at the direction of the CFO,
publish in the local paper all applicable notices pertaining to the annual budget process,
pursuant to the requirements of Idaho Code sections 50-1002 and 50-1003.
3. Public Hearing: Pursuant to Idaho Code, the City shall hold a public budget hearing. The
Finance Department shall provide a presentation highlighting the budget enhancements and
items of interest to the public. The public shall be encouraged to attend and submit
comments related to the draft budget. At the conclusion of the public hearing, the City
Council shall formally adopt the budget.
K. Budget Amendments. Though every effort should be made to enhance programs or add or change
the budget through the regular budget process, additional spending authority may be requested outside
of the annual appropriation process for an emergency or unexpected situation, or to receive authority to
spend an unplanned source of revenue. The CFO shall provide an initial review of all amendment
requests to determine the availability of revenues and impact on future years. Amendments must
provide the same level of detail required for budget enhancements. Upon approval by the CFO,
budget amendments will be forwarded to the Mayor and Council for review and approval.
L. Budget Monitoring:
1. Financial Reporting: The Chief Financial Officer shall be responsible for monitoring
adherence to the budget and the financial condition of the City. The CFO shall provide the
City Council, Mayor, and City management with monthly statements of revenue and
expenses and comparison of actual to budget as well as updates on the financial conditions
of the City.
2. Public Reporting and Transparency: The Chief Financial Officer shall ensure the City's
budget, financial results, financial transactions, budget calendar, revenue manual, budget
development manual, capital improvement plan, annual audit report, and audited financial
statements are available to the public.
3. Director and Executive Branch Budget Responsibility: The City Council shall establish
the spending authority in the budget. The Mayor and Department Directors shall be
responsible for following the established budget and establishing and monitoring
performance measures and strategic goals to optimize the level of service provided with
available resources.
M. Capital Improvement Budget.
TITLE 1 UPDATE PAGE 17 of 17
1. Content: On an annual basis, each program in the City will prepare and update a five year
capital improvement plan. The program plans will be combined to create a City-wide plan.
The capital improvement plan will contain construction projects and significant equipment
purchases or replacements. The capital improvement plan will include:
a. Operating and personnel costs and numbers of additional employees associated with
construction projects.
b. Actual to budget comparison history for at least the three fiscal years proceeding the
current year.
c. Estimated funding sources for each year of the plan.
d. Prioritized list of projects for each program and for each fund.
e. Detail on the entire cost and construction timelines for multi-year projects.
2. Process: The Capital Improvement Plan will be reviewed and approved by the Mayor and
City Council on an annual basis. Projects to be started in the upcoming fiscal year will be
formally appropriated during the regular budget process. During the annual review the plan
may be modified as services needs and/or funding sources change. If City Council
approves an amendment or budget enhancement that differs from the existing capital
improvement plan, the plan will be modified to reflect the change.
3. Reporting: On an annual basis each program will provide to City Council a report
regarding the percentage of completion on previously appropriated projects, any change in
scope, and any concerns regarding completion of each project on time and within budget.
N. Funds
1. Operating Fund Types:
a. General Fund: The general operating fond of the City; it derives most of its income from
property tax and funds the operations of the City.
b. Enterprise Fund or Proprietary Fund: User fees finance activities in these funds.
Activities included in this fund would be sewer and water utilities.
2. Other Funds. Within the two funds other funds may be established as follows.
a. Restricted Fund Balance. This fund balance is constrained for a specific purpose and
legally restricted by external parties, such as State or Federal agencies.
b. Committed Fund Balance. This fund balance constraint is self -imposed by the City
Council. Formal action is required by City Council to commit funds and must occur prior
to year end; however, the actual dollar amount may be determined in the subsequent period.
c. Assigned Fund Balance. This fund balance is intended for a specific purpose and the
authority to "assign" is delegated to the Chief Financial Officer. Formal action is not
necessary to impose, remove, or modify and assigned fund balance.
d. Nonspendable Fund Balance. This fund balance is for those assets that are non-cash or
legally or contractually required to be maintained intact. Example would include inventory,
TITLE 1 UPDATE PAGE 18 Of 18
long term loans receivable, property held for sale, endowment or permanent fund principal
and prepaid items.
3. Capital Improvement Fund
a. Capital Improvement: for the purposes of projects funded by the capital improvement
fund capital improvement is defined as construction of real property structure, purchase of
land or land development or a major repair that improves the life or use of real property.
b. Capital Improvement Plan Funding: funding for the capital improvement may come
from two principal sources.
c. Excess Revenue Development Services Operations: When revenues for the Building and
Planning Departments exceed their expenses, and a minimum of a four month operating
reserve has been covered, that excess may be transferred into the capital improvement fund.
d. City Council: The City Council may at time direct transfer of funds from the unrestricted
fund balance into the capital improvement fund.
Section 5. That Title 1, Chapter 12, shall be repealed.
Section 6. That all ordinances, resolutions, orders, or parts thereof or in conflict with this
ordinance are hereby voided.
Section 7. That this ordinance shall be effective on the•2� day of May, 2014.
PASSED by the City Council of the City of Meridian, Idaho, this day of May, 2014.
APPROVED by the Mayor of the City of Meridian, Idaho, this ;)k day of May, 2014.
APPROVED: ATTEST: 0¢Q0 NIEDAU0Vs�!
~ city of
IDIAN
IDAHO
Tammy de erd, Mayor Jayc e lman, City Cl
er SEAL
+be TRE ASV@�'aP
TITLE 1 UPDATE PAGE 19 Of 19
NOTICE AND PUBLISHED SUMMARY
OF ORDINANCE PURSUANT TO I.C. § 50-901(A)
CITY OF MERIDIAN ORDINANCE NO. 14- (G 0 Y
AN ORDINANCE AMENDING TITLE 1, CHAPTERS 1, 2, 3, AND 4, MERIDIAN CITY
CODE, REGARDING OFFICIAL CITY CODE: TITLE, ACCEPTANCE, COURT
PROCEEDINGS, SEVERABILITY CLAUSE, CONSTRUCTION OF WORDS, CATCHLINES,
GENERAL PENALTY FOR VIOLATION, APPLICATION, AND LIABILITY OF OFFICERS;
AMENDING TITLE 1, CHAPTER 8, ARTICLE A, MERIDIAN CITY CODE, REGARDING
APPOINTMENT, TERM OF OFFICE, AND DUTIES OF CITY CLERK, DEPUTY CITY
CLERK; AMENDING TITLE 1, CHAPTER 8, ARTICLE A, MERIDIAN CITY CODE,
REGARDING APPOINTMENT, TERM OF OFFICE, AND DUTIES OF CITY TREASURER;
REPEALING AND REPLACING TITLE 1, CHAPTER 9, MERIDIAN CITY CODE,
REGARDING CITY FINANCES: DEFINITIONS, INVESTMENTS, BUDGET POLICY;
REPEALING TITLE 1, CHAPTER 12, REGARDING JOINT BUILDING AND PLANNING
AND ZONING DEPARTMENT AND FUND; AND PROVIDING AN EFFECTIVE DATE.
707,,,T ED A LfCtf
IC: r�Q
Cit f Ia ty0
Mayor and City Council (�/Vl E IDIAN .,
IDAHt'
By: Jaycee Holman, City Clerk °�F SEAL,
�T
First Reading:"a` a 1'A
Adopted after first reading by suspension of the Rule as allowed pursuant to
Idaho Code § 50-902: YES )C NO
Second Reading: —
Third Reading:
STATEMENT OF MERIDIAN CITY ATTORNEY AS TO
ADEQUACY OF SUMMARY OF ORDINANCE NO. 14- 1 (p 0
The undersigned, William L.M. Nary, City Attorney of the City of Meridian, Idaho, hereby certifies
that he is the legal advisor of the City and has reviewed a copy of the attached Ordinance no. 14-
1 to O R' of the City of Meridian, Idaho, and has found the same to be true and complete and provides
adequate notice to the public pursuant to Idaho Code § 50-901A(3).
DATED this off- ( day of y 2014.
L -)I" � 1.
�'. 'L
William. L.M. Nary
City Attorney
TITLE I UPDATE PAGE 20 of 20