3.03.080 City Budget Process.
(1) The accounting, budgeting, and financial reporting procedures of the City shall be in accordance with the Uniform Fiscal Procedures Act set forth in Title 10, Chapter 6, of the Utah Code or any successor provisions.
(2) The City’s budget process shall include the following:
(a) An employment staffing document shall be adopted as an element of the City budget. Such document shall:
(i) detail the City’s organization, consistent with the Provo City Code or other applicable law;
(ii) show the City’s personnel structure by department, division, office, and program:
(A) including a complete list of positions for each department, division, office, and program;
(B) include all types of positions, including full-time regular, part-time regular, part-time seasonal, contract, and any other types of positions utilized;
(C) for the last completed fiscal year, to match final authorized expenditure and personnel levels;
(D) for the adopted budget for the current fiscal year; and
(E) for the tentative budget for the next fiscal year; and
(iii) be filed for use and examination of the public in the office of the City Recorder at least ten (10) days prior to adoption of the City budget.
(b) The number of full-time regular positions on the payroll of the City and assigned to a City department, division, or office shall not exceed the total number of full-time regular positions approved in the employment staffing document, except as otherwise authorized or required by law or as expressly approved by the Municipal Council as an amendment to the employment staffing document. However, in the following circumstances, the Mayor may authorize full-time regular positions so long as budget authority is not exceeded:
(i) to provide for the overlap between a departing employee and a new employee filling the departing employee’s position for training purposes; or
(ii) to provide replacement of a full-time regular employee who is involved in a prolonged legally authorized leave of absence.
(3) In order to aid the Mayor in preparing a tentative budget, the Municipal Council may develop and transmit to the Mayor statements describing the Council’s budgetary priorities for the next fiscal year.
(4) The Municipal Council may include as part of the adopted City budget, or as a separate document, policy intent statements to clarify the purposes and objectives for which appropriations were made.