Page Two I I I I ? Charter A }j THE CHARTER OF THE CITY OF KINGS MOUNTAIN, NORTH ? CAROLINA ^ ARTICLE 1 ti SECTION 4: The inhabitants of the City of Kings Mountain, North ^ Carolina, within the corporate limits " as now established or as hereafter " established in the manner provided 'by law, shall continue to be a mu- *. nicipal body politic and corporate in F perpetuity, under the name of the * City of "Kings Mountain." T SECTION 2: The municipal govemment provided by this Charter shall be known as the "Council- . Manager-Government." Pursuant to n its provisions and subject only to [:? the limitations imposed by the state constitution and by this charter, all f ^ powers of the City shall be vested jn "r an elective council,, hereinafter re- ^ ' ferred to as "the council,,' which shall enact locai legislation, adopt budgets, determine policies, and appoint a city manager who shall ex- n ecute the laws and administer the _ government of the city. All powers Pj; of the city shall be exercised in the P* manner prescribed 'by this charter, * the constitution and general laws of the State. - n0 SECTION 3: The city shall have ?T all the powers granted to municipal r* corporations and to cities by the *v constitution and general laws of zr this state together with all the im- f plied powers necessary to carry into F? execution all the powers granted. The city may .acquire property wit h- ?V in or without its corporate limits for X any city purpose, in fee simple or any lesser interest or estate, by purchase, gift, devise, lease or condem- a? nation, and may sell, lease, mortgpge, hold, manage and control such property as its interests may require; and. except as prohibited by the constitution of this state or re- PF stricted by this .charter, the city ? shall and may exercise all munici- ? pal powers, functions, rights, privi- Alleges, and immunities of every 00 name and nature whatsoever. The a enumeration of particular powers by this charter shall not be deemed to be exclusive, and in addition vc to the powers enumerated therein or 1?' implied thereby, or appropriate to th the exercise of such powers, it is intended that the city shall have and, n? may exercise all powers which, un- be der the constitution of this State, it ci< would be competent for this char- m ter specifically to enumerate. th SECTION 3-A: The City, through nt its council shall have the power to | tie grant franchises to Public Service i m Companies, and any such franchise th shall be subject to a tax by said City ue in such amounts as the council may p? think to be just and such tax shall di te in addition to a lieens#tax. pa SECTION 3-B: The council shall at have power to regulate by ordinance A1.AMI 4t - ? i tvcij lunvuuii icvfuucu ui a inuiii* ti1 cip&lity under the constitution and hi general laws of the state, and such gi ordinance or ordinances when fin- Re ally adopted as provided by this sh charter shall become and be a part at of this charter as fully as if origi- th nally written herein, and shall 'be ol so construed by' the courts in the er interpretation thereof. ch ARTICLE 2 SECTION 4: The council shall con- ea sist of five members to be elected di In the manner provided in article 8 la of this charter, for a term of two th (2) years or until their successors ne have been elected, qualify and take w] office as provided in section 15. la SECTION 5: Councilmen shall be sc qualified electors of the city and qi .shall hold no other public office ex- m cept that of Notary 'Public or mem- ot her of the National Guard or Naval or Military Reserve. n a Council- ;n man shall cease to possess any of fi< these qualifications or shall be con- su victed of crime involving moral tui- su pitude, his office shall immediately pr become vacant, cii SECTION 6: The annual salary of ca ' Councilmen shall be $120.00 until th changed by ordinance, but shall nol be increased during the current term te of Councilmen enacting such ordi- bi nance. ;{4ti SECTION 7: At the same time and be in the same manner provided in ar-). tide 8 of this charier for the elec- ,ac tion of the five members for. City fbj Council there shall be elected a j ac Mayor at large, for a term of two fit (2> years or until his successor has i fo been elected qualifies and takes of th fice as provided in section 15 of this sii charter. The candidate receiving a cl majority of the qualified votes for "1 the office of Mayor cast by the en- M tire city sball be declared elected. He shall preside at all council meet- si - ings and shall be recognized as head fo of the City Government for all cere- pr monial purposes and bv the Cover- re nor for the purpose of Military Law. or but shall have no regular admini- tii trative duties, except in case of a w fin . n L - ^ 1. U-. ? 1 t- - ur ? w?r iic j > < u> vuir urfdn uir >* tie. He shall receive .as compensa- fii lion for his services $600.00 annual !e salary. ve SECTION 8: All powers of the city and the determination of all mat- pi ters of policy shall be vested in the ar council. Without limitation of the sh foregoing, the council shall have po- ed wer to: ar <1) Appoint and remove the city in manager: ;u (2) Establish other administrative departments atod distribute :h the work of divisions; or (3) Adopt the budget of the city* m (4)' Authorize the issuance of m bonds by a bond ordinance: ch (5) Inquire into the conduct of na any office, department or agency sh of the city and make investiga- ti< Hons as to municipal affairs; to (6) Appoint the members of the ar personnel board; m (71 Appoint the members of the ?o planning commission; be (81 Appoint the members of the ;jr zoning board of appeals; tif (91 Adopt plats; wl (10) Adopt and modify the of- loi ficial map of the city. Sh (11) Regulate and restrict the he height and number stories of af buildings and other structures, the bo size of yards and courts, the den- ed sity of populations and the loca- st? Hon and use of buildings "for se trade, industry, business, resl- pu dence or other purpose; | fjr (12) Provide for safe and sani- be i ' - j . ... . ^ 1 ary housing accommodation for ami lies of low Income: e (13) Create a housing authori- id ty; a (14) Adopt, modify and carry y ut plans proposed by the plan- a ing commission for the Clearan- d e of slum districts and rehabili- t it ion of blighted areas; n (15) Adopt, modify . nd carry t ut plans proposed by the plan- a ing commission for the replan- id ing, improvement and redevel-- f pment of neighborhoods and for a ae replanning, reconstruction or r ^development of any area or dis- o riot which may have been de- s iroyed in whole or in parf by c isaster; a (16) Provide for an independent I r udit. * s SECTION 9: The council shall ap- c int an officer of the city who!?j all have the-title of city manager id shall have the powers arid perrm the duties in this charter proved. No councilman shall receive ? ch appointment during the term 1 r which he shall have been elec- a i, nor within one (1) year after.? e expiration of his term. I SECTION 10: The council shall c point the city manager for an in- ' finite term and may remove him 1 a majority vote of its members. r CtVrTirtN 11- Iho mnnMI t K'UV i\-/l ' A A . il?V< |l?t V VV4HV?I ir any of its members shall direct request the appointment of any 1 rson to, or his removal from, of:e by the city manager or by any s his subordinates, or in any man- J ir take part in the appointment or c mov.al of officers and employees ? the administrative service of the 1 ty. Except for the purpose of in- s riry, the council and its members s all deal with the administrative c rvlcp solely through the city man- a :er and neither the council nor . ty member thereof shall give or- 1 ts to any subordinates of the city a anager, either publicly or private- J . Any councilman violating the 1 ovisions of this section, or voting 4 r a resolution or ordinance in vi- c ation of this section, shall be ? liltv of a misdemeanor and upon 1 nvfctiorv thereof shall cease to be councilman. c SECTION 12: Vacancies in the \ uncil shall be filled by recount of ites cast in the last preceding e- x ction as provided in section 83 of . is charter. , SECTION 13: The council by ordi- c tnce may create, change, and a>lish offices, departments or agen- t es, other than the offices, depart- j ents and agencies established by r is charter. The council by ordi- i ince may assign additional func>ns or duties to offices, depart- r ents or agencies established by c is charter, but may not discontin- j t or assign to any other office, detriment or agency any function or t ity assigned by this charter to a < irtlcular office, department or j ;ency. ' t SECTION 14: The council- shall ect an officer of the city, who shall ivc the title of city clerk, who shall ve notice of its meetings, shall ;ep the journal of its proceedings, iall authenticate by his signature id record In full in a book kept for e purpose all ordinances and resutions and shall perform such otnduties as shall be required by this barter or by ordinance. SECTION 15: The first meeting of ich newly elected council, for in- j iction into office as prescribed by i w shall be held at ten o'clock in e morning on the second Monday :xt following its election, after hich the council shall meet regurly at such times as may be preribed by its rules, but not less fre- | tently than opce each month. All' eetings of the council shall be | en to the public. ' .SECTION 16: The council shall be e judge of the election and quali- j rations of its members and for | ch purpose shall have power to, ibpoena witnesses and require the oduction of records, but the de- ' sion of the council in any such se shall be'subject to review by e courts. SECTION 17: The council shall de-1 rmine its own rules and order of isiness. It shall keep a journal of > proceedings and the journal shall : open to public inspection. SECTION 18: Irv addition to such ts of the council as are required i statute or by this charter, every j :t of the council establishing a ne- or other penalty or providing r the expenditure of funds or for e contracting of indebtedness, tail be by ordinance. The enacting ause of all ordinances shall be, "he Council of the City of Kings ountain Hereby Ordains:" SECTION 19: Every ordinance tall be introduced in writing in the rm in which it is to be finally < issed, and after passage on first l ading shall be published at least s ice together with a notice of the j ne and place when and where it t ill be given a public hearing and > > considered for final passage. The < st such publication shall be at < ast- one week prior to the time ad- }< Ttised. t SECTION 20: At the time and ( ace so advertised, or at any time i id place to which such hearing < lall from time to time be adjourn- t I, such ordinance shall be read, < id after such reading, all persons j Srested shall be given an oppor- ) tytp be heard. < SECTION 21: After such hearing, s e council may finally pass such 1 dinance with or without amend- , i ent, except that if it make an a- t endment which constitutes a i isnge of substance, it shall not fi- 1 illy pass the ordinance until it ? all have caused the amended sec- t >ns to be published at least once, gether with a notice of the time j id brace when and where such a- <s ended ordinance will be further i nsidered, which publication shall t 1 at least three days prior to the c ne stated. At the time so adver- c ed or e.t any time and place to r nch such meenng shall be ad- t urr.ed, the amended ordinance all be read in full and a public t aring thereon shall be held and i ter such hearing the governing c tiy may finally pass such amend- a ordinance, or again amend it t bject to the same conditions. The p corxi passage of any ordinance t irsuant to this charter shall be*d lal and no further passage shall c required. ' V / " X . ' ' ' . . 1 ' ; S ; ?; \? ' '* C * J ' ' '?*?* " HE KINGS MOUNTAIN BEHAL! SECTION 22: Prior to the end of p]i ach fiscal year the council shall an lesignate qualified public account- he mts who, as of the end of the fiscal ad ear. shall make an independent pu udit of accounts and other evl- su lences of financial transactions of pe he city government and shall sub- nil ait their report to the council and est o the city manager. Such account- I itits shall have no personal interest, of lirect or indirect, in the fiscal af- mi airs of the city government or of cr< ny of its officers. They shall not bu naintain any accounts or records ex f the city business, but, within sei pecntcations approved by the (d ouncil, shall post-audit the books tic ind documents kept by the depart- th nent of finance and any separate cr of ifbordinate accounts kept by any ou ither office, department or agency tic if the city government. of ARTICLE 3 Pu SECTION 23: The city manager hall be chosen by the council soley on the basis of his executive, and th idministratiye qualifications with JY1 pecial reference to his actual ex- nc >erience in, or his knowledge of, ac- l epted practice in respect to the du- he ies of his office as hereinafter set ad orth. At the time of his appoint- th nent, he need not be a ref'dent of m< he city or state, but during his ten- pu ire of office he shall reside within m< he city. th SECTION 24: The city manager #h hall be the chief executive officer pa ind the head of the administrative to tranch of the city government. He hall be responsible to the council ad or the proper administration of all le; iffalrs of the city and to that end, of ubject to the personnel provisions if this charter, he shall have Dower fir ind shall be required,to: fo (!) Appoint and, when necessary Sh or the Rood of the service, remove ac ill officer* and employees of the bu ity except as otherwise provided by de his charter and except as he may ed luthorize the head of a department >r*office to appoint and remove sub- th irdinates in such department or of- be ice: .. as (2) Prepare the budget annually by ind submit it to the council and be ar esponsible for its administration of ifter adoption; . - Ti (3) Prepare and submit to the pr :ouncil as of the end of the fiscal re 'ear a complete report on the fi- th tances and administrative activities th >f the city for the preceding year; ar (4) Keen *' ? council advised of te he financial condition and future tit ieeds_o^the city and make such ecommerrdattons as may- seem to da iim desirable; % m (5) Perform such other duties as ex nay be prescribed by this charter ap ?r required of him by the council, ar jot inconsistent with this charter. SECTION 25: To perform his du- da ies during his, temporary absence te w disability, the manager may des- ed gnate by letter filed with the city a lerk a qualified administrative of- th icer of the city: In the event of fail- in ire of the manager to make such co iesignation, the council may by res- ed >lutlon appoint an officer of the city m o perform the duties of the mana- of h\.A uiivii iic auaii iCiHiu vi s 119 uio* ui tbility shall cease. fo SECTION 26: fhere shall be a de- | >artment of finance, department of su >ersonnel, and such other depart- th nents as may be established by or- ,th linance upon the recommendation of >f the manager. - , th SECTION 27: At the head of each sh lepartment there shall be a director, wj vho shall be an officer of the city . bv ind shall have supervision and con- ! re rol of the department subject to pr he city managi.v |te (a). Two or more departments; ch nay be headed by the same indivilual, the manager may head one or g? nore departments, and directors of pr lepartments may also serve as pr :hlefs of divisions. I pe SECTION 28: The1 work of each te lepartment may be distributed a- sh nong such divisions thereof as may I in reestablished by ordinance upon nt he recommendation of tlffe mana- re ?er. Pending the passage of an or: ra linance or ordinances distributing th he work of departments under the i m iupervision and control of the man- ec iger among specific divisions there- ! di >f, the manager may establish tern- j oorary divisions. j sh ARTICLE 4 | or SECTION 29: The fiscal year of of he city government shall begin on fi* he first day of July and shall end bt >n the last day of June of each cal- |ni mdar year. Such fiscal year shall jco ilso constitute the budget and ac- |te counting year. As used in this char- j m er, the term "budget year" shall d? nean the fiscal year for which any | of rarticular budget is adopted and in pr vhich H is administered. of SECTION 30: The city manager, >ca it least thirty-five days prior to the I m seginning of each budget*year, shall 1 th lubmit to the council a budget and cd in explanatory budget message in he form and with the contents pro- g< dfied by sections 42 to 58 of this in rharter. For such purpose, at such ex iate as he shall determine, he, or an b< ifficer designated by him, shall ob- in aln from the head of each office, sh lepartment or agency estimates of revenue and expenditures of that pr jffice, department o? agency, dd- fo ailed by organization units and in Jharacter and object of expenditure, j ind such other supporting data as te may request; together with an ti< estimate of all capital projects that pc should be undertaken (a) within the judget year and (b) within the five text succeeding years. In preparing er, he budget, the city manager shall pr eview the estimates, shall hold tearing* thereon and may revlue the uc stlmates, as he may deem advisa- "r >le. m SECTION 31: The budget and bud m ret message and all supporting eu chedules shall be a public record be n the office of the chy clerk open ti< o public inspection by anyone. The 1 ity manager shall cause suffiden;. op oples of the budget and budget lp nessage to be prepared for distribu- ed ion to interested persona. th SECTION 32: At the meeting of ca he council at which the budget and ac mdget message are submitted, the th ouncil shall determine the place th ind time of the public hearing on an he budget, and shall cause to be to tublished a notice of the place and pli ime, not less than seven days after th< fate of publication, at which the ac ouncil will hold a public hearing. \ SECTION 33: At the time and cli ' - ' . f '' D. KINGS MOUMTAXn. *. C. ace so advertised, or at any time d place to which ,sueh public a aring shall from time to time be e journed, the council shall hold a g blic hearing on the budget as bmitted. at which all interested n rsons shall be given an opportu- c ty to be heard, for or against the timates or any item thereof. !? SECTION 34: After the conclusion ii such public?hearing, the council n ay insert new items or may in?ase or decrease the items of the fi idget, except items in proposed g penditures fixed by law or pre- b rlbed by subsections ta), <bl, <c), i ), (e), (f), <g), th), and li) of sec- e ?n 54. The eouncil may not vary e e titles, descriptions or conditions o administration specified in the tl idget. Before inserting any addi- j? mal item or increasing any item |c appropriation, it must cause to be I e iblished a notice setting forth the J n iture of the proposed increases and fi ring a place and time, not less fi an five days after publication, at s tich the council will hold a pub- s : hearing thereon SECTION 35: After such further e aring. the council may insert the e Iditional item or items, and make e e increase or increases, to the a- tl ount in each case indicated by the ri iblished notice, or to a lesser a- b ount, but where it shall increase a e total proposed expenditures, it ! >1 all also increase the total antici- jf< ited revenue to at least equal such j b f .? 1 nrnnr.cpH ovnpnHitnr^c P SECTION 36: The budget shall be | lopted by the favorable votes of at ri ast a majority of all the members ii the council. ii SECTION 37: The budget shall be c tally adopted not later than the |& urth Monday in July of each year, s lould the council' take no final t tion on or prior to such day, the e idget, as submitted, shall be r< emed to have been finally adopt- c ; by the council. o SECTION 38: Upon final adoption, a e budget shall be in effect for the s idget year. A copy of the budget, I; i finally adopted, shall be certified e r the city manager and city clerk it id filed in the office of the director a finance or office of the city clerk, ii le budget so certified shall be inted, mimeographed or otherwise c produced and sufficient oopies P ereof shall be made available for n e use of all offices, departments ii id agencies and for the use of in; c rested persons and civic organiza- ti ins. " . d SECTION 39: From the effective tte of the budget, the several a- n ounts stated therein as proposed ti penditures shall be and become ti ipropriated to the several objects tl id purposes therein named. e SECTION 40: from the effective b ite of the budget, the amount sta- ti d therein as the amount to be rais- t< by property tax shall constitute n determination of the amount of tl e levy for the purposes of the city, fi the corresponding ta* year. A n dv of the budget as finally adoDt- v shall be certified Jby the city s anager and filed by him with the n fleer, board, or commission whose a ity it shall be to levy such taxes r the corresponding tax year. ^ SECTION 41: The budget message f, bmitted by the city manager to p e council shall be explanatory of s e budget, shall contain an outline t the proposed financial policies of a e city for the budget year and t all describe in connection there1th the important features of the d idget plan. It shall set forth the <j asons for salient changes from the 0 evious year in cost and revenue i: ms and shall explain any major langes in financial policy. T SECTION 42: As a part of the bud- I >t message, with relation to the ! ( oposed expenditures for down t lyments and other proposed ex- f nditures for capital projects sta- [.fi d in the budget, the city manager c lall include a statement of pend- i g capital projects and proposed > f ?w capital projects, relating the f spective amounts proposed to be v Ised *uerefor by appropriations ih l.j e budget and the-respective a-jt ountf. if any, proposed to be rais- . t I therefor by the issuance of bonds r tring the budget year. j SECTION 43: The city manager x iaU also include in the message, attach thereto, a capital program f proposed capital projects for the j i'e fiscal years next succeeding the t tdget year, prepared by the plan- r ng commission, tojgethex with his * mments thereon and any estima- g s of costs prepared by the depart- iv ent of public works or other office, s partment or agency. For the use y the planning commission in pre* o irlng such capital program, copies t the departmental estimates of pita 1 projects, filed with tihe city g anager pursuant-to section 31 of i is article, shall be filed with the a mmission. SECTION 44: Attached to the bud- It t message shaH be such support- a g schedules, exhibits and other v iplanatory material, in respebt to t >th current operations and capital 1 iprovements, as the city manager s all believe useful to the council, j c SECTION 45: The budget shall jv ovlde a complete financial plan c r the budget year. It shall contain tabular form: r fa) a general summary; it / W \ J li A _ . -# is wr unaiicu tfiuniaies 01 an an* c Mpated xev?\ue applicable to pro- t >sed expenditures; (c) all proposed expenditures. r The total of such anticipated rev- t iues shall equal the total of such a oposed expenditures. t SECTION 46: Anticipated - raven's shall be classified as "surplus," 1 miscellaneous revenues" and "a- f ount to be raised by property tax"; > iscellaneous .revenues shall be t b classified by sources and shall estimated as prescribed in sec- o >ns 50 and 54 of this article. p SECTION 47: In parallel columns p posite the several Items of antic. ii ated revenues there shall be plac- p the amount of ea*ch such Items <n s e budget of the last completed fis- li 1 year, the amounts of such Items n tually received during the year, t! e amounts-of each such Item in tl e budget of the current fiscal year o id the amount actually received a the time of preparing (he budget us receipts tor the remainder of c e current fiscal year estimated as t curatelv aa may be. t tl SECTION 48: Surplus shall In tl ide: t< * - ? '.*** ' - , * . V. (a) revenue receipts made avail- is ble by the lapsing of unencumber- the d appropriation balances at <he be- sui inning of the budget year; cer (b) receipts from unanticipated be lispellaneous revenues of the pre- pui eding fiscal year; ^ str< (c) receipts from anticipated mis- paj ellaneous revenues' of the preced- boi ig fiscal year in excess of the esti- be lates in the budget; als (di receipts during the previous the iscal year irom taxes or liens' a- exi ainst which a complete reserve has an een established. me SECTION 49: Miscellaneous rev- the nues shall include anticipated rev> caj nues from the collection of taxes su) ther than the general property tax; or tie amount of state aid to be re- era sived; the amount by which the Vic ity is expected to benefit from tax- in s collected by the state; the a- by lourtts estimated to be received the rom services and sales, fines and thi orfeitures, pension assessments, ? pgcial assessments and any other pttj pecial or non-recurring sources. ma SECTION 50: The anticipated-rev- be nues and proposed expendits.es of pal ach utility or other public service sta nterprise owned, or operated, by rai he city, shall be stated in a sepa- pai ate section of the budget (each tur earing the name of the utility); ser nd as to each such utility, an antic- sui patcd surplus, if legally available of sr general purposes, shall be sta- ; ed as an item of.miscellaneous rev- S nue in the budget. . cot SECT'ON 51; No miscellaneous sui evenue from any source shall be go' ncluded as an anticipated revenue get n the budget in an amount in ex- Cai pu nf th<> avprairp r>f the amnunt inc dually realized in cash from the of ame source in the next preceding as iscal year, and that actually realiz hy d in the first ten months of the cur- Of ent fiscal year plus that to be re- hoi eived in the remaining two months f the year estimated as accurately P'? s "nay be, unless the city manager hall determine that the facts cleary warrant the expectation that such P?i xcess amount will actually be real- wh ted in cash during the budget year "a nd shall certify such determination a writing to the council. SECTION 52: Revenues from the na ollection of special assessments on n'c roperty specially benefited?shall stw ot be stated in an amount which Se' 3 in excess of the aihount of the reeipts so derived whicb it is estima- na ed will be held in cash on the first lay of the budget year. fai SECTION 53: No revenue from a n< iew source not previously stated in na he budget shall be included unless su. he city manager shall determine th hat the facts clearly warrant the na xpectation that such revenue will < e actually realized in cash during _ * he budget year in the amount sta- _< ed and shall certify such determi- Q* tatlon in writing to the council. If ha he new revenue is to be received ed rom the state, the anticipated a- , nount shall not exceed 'he amoua, fhich the proper offic< L u.e sta' hall declare in writing .: be th < lount which may reasonac' oe fot nticipated in the budget yea.. | < SECTION 54: The proposed ex- for >enditures shall be itemized in such an orm and to such extent as shall be tui irovided by law, and in the ab-[pri ciim: ui auui provision, Dy legUia- I Ions established by ordinance. Sep- jnj irate provision shall be included in an he budget for at least: an (a) interest, amortization and re- ex* lemption charges on the public tro lebt for which the faith and credit an f the city is pledged; for (b) other statutory expenditures; tai <c) the payment of all judg- wh nents; m< <d) the amount by which the to- m< al receipts of miscellaneous reven, un les in the last completed fiscal year po ailed to equal the total of the bud- fro ;et estimates of receipts, from mis- ag ellaneous revenues in that year. mi te) an amount equal to the aggre- , he rate of all taxes levied for the third iscal year prior to the budget year th< vhich are delinquent and outstand- m< ng on the sixtieth day prior to the mt >eginning of the budget year, except th< o the extent the city may have cit nade provision therefor by reserv- j i rvg The full amount of said delinq- as lent taxes; coi (f) an amount equal to the qggre- rej rate of all cancellations, remissions, i ibatements and refunds of taxes, for hat have been made during the cur- Wi ent fiscal year; cit (g) an amount equal to the aggre- as: rate of all special revenue notes mt vhich it is estimated will be out- su< tanding at the end of the current!asj 'ear in anticipation of the collection la\ >f revnues other than the property I , ax; > set (h) an amount equal to the aggre- re> rate of all emergency notes which t is estimated will be outstanding m it the end of the current year; cjt (i) 41 the city is required to make err ip the deficit arising from the oper- an itions of utility or other public ser- j 'ice enterprises, an amount equal to ; < he deficit from such operations dur_ _ 4 1 % ? ^ _ t ^ ? 1UI iik tn? iasi cuinpjexea nscai year, ... eparately stated for each utility or Da >ther public service enterprise xri vhich appears in a separate section <??, >f the budget; toJ (j> administration, operation and ,o]t maintenance of each office, depart- r~ nent or agency of the city itemized mt ly character and object of expend!ure; (k) contingent expense in an a- aii nount not more than ten per ten- ... um of the total amount stated pur- , uaat to subsection <j) of this secion: (1) expenditures propoeed for cap- ' tal projects, including provisions m< or down payments on capital pro- KO rets, as required by section 56 of g<y his charter. an' SECTION 55: In parallel columns "01 pposite the several itertis of Pro- rec osed expenditures, there shall be ani laced the amount of each such or tern in the budget of the last com- i leted fiscal year, the amount of for uch items actually expended our- bu ng the current year and the a- Qui nount actually expended to the an; ime of preparing the budget plus th< be expenditures for the remainder < f the current fiscal year estimated dit s accurately as may be. 1 the SECTION 56: Under the special of aptlon of "down payments on cap!- fur al projects," as provided In sub-sec- cut Ion (1? of section 54 of this charter, be Iter* shall be separately stated as S ? each capital project for which it' ' Ftiday. Inly 30.194& ^ expected that bonds will be au- \ >rized during the budget year, a ti which is not more than two perHum of the amount of bonds to authorized for that project. For rposes of the down payments, all eet improvements expected to be rtly financed by the issuance of ids during the budget year may considered a single project; so 0 may all proposed extensions of water system, and likewise all .ensions of the sewer system. Such appropriation for a. down paynt shall not be required before > issuance of bonds to finance any jital expenditure which is the ret of fire, flood or other disaster, which is for a city owned, or opted, utility or other public sere enterprise, or which is to be met. part, in cash, labor or materials, any agency of the government of United States of America, or of S St310. SECTION 57: At the head of the duet there shall appear a sumiry of the budget, which need not itemized further than by princi1 sources of anticipated revenue, ting separately the amount to be sed by property tax, and by dertments and kinds of expendies. in such a manner as to Dre it to taxpayers a simple and clear nmary of the detailed estimates M ihe budget. ARTICLE S SECTION 58: The power the \ tncil to incur indebtedness by is- * > ng bonds or otherwise shall be ferned by the constitution and leral laws of the state of North rolina. No indebtedness shall be urred by the Oity except by vote the people except such expenses are now allowed .to be incurred the constitution and general laws the state of North Carolina. All nd issues for public improve nts shall be submitted to the peo> for a vote of approval. ARTICLE 6 SECTION 59: There shall be a dertment of finance, the head of ich shall be tihe director of fince, who shall be, or be appointed , the city manager. SECTION 60: The director of fince shall have knowledge of muripal accounting and taxation and ifr- have had experience in budting and financial control. SECTION 61: The director of fince shall receive such salary as i council may agree upon and Tie may be changed by ordinance discretion of the council. SECTION 62: The director of fjnce shall provide a bond with :h surety and in such amount as i council may require by ordirice. - / SECTION 63: The director of fir nee shall have charge of the adnistratlon of the financial affairs the city and to that end he shall ve authority and shall be requirto: 11) Compile the current expense imates for the budget for the city mager; 2) Compile the capital estimates the budget for the city managerr 13) Supervise and be responsible the disbursement of all moneys d have control over all expendi es to ensure that budget appro- H ations are not exceeded; 1 14) Maintain a general accountj system for the city government d each of its offices, departments d agencies; keep books for and ercise financial budgetary con1 over each office, department d agency; keep separate accounts the items of appropriation conned in the city budget, each of lich accounts shall show the a>unt of the appropriation, the a>unts paid therefrom, and the encumbered balance; require rerts of receipts and disbursements im each receiving and spending ency of the city government to be tde daily or at such intervals as may deem expedient; f5) Submit to the council through ? city manager a monthly state>nt of all receipts and disbursemts in sufficient detail to show ; exact financial condition of the y; (6) Prepare for the city manager, of the end of each fiscal year, a mplete financial statement and >ort; (7) Supervise and be responsible the assessment of all property thin the corporate limits of the y for taxation, make all special sessments for the city govern'nt, prepare tax maps and glye ih notice of taxes and special iessmeftts as may be required by v; 18) Collect all taxes, special asssments, license fees and other tenues of the city or for whose cft itlon the city is responsible and ;eive all money receivable by the y from the state or federal govlment, or from any court, or from y office, department or agency of ? city; !9) Have custody of all public I ids belonging to or under the 1 fitrol of the city, or any office, dertment or agency of the city govlment, and deposit all funds oom\ into his hands in such deposi it-s as may De designated by resition of the council, or if no such olutkui be adopted, by the city . ? inager. subject to the fequire>nts of law as to surety and the yment of* Interest on deposits, but such interest shall be the prop y of the city and shall be acrnted for ana credited to the pror account. ;'10) Have custody of all Invest>nts and invested funds of the city verrunent, or In possession of such vernment in a fiduciary capacity, d have the safekeeping of all rids and notes of the city antf the eipt and delivery of citv bonds d notes for transfer, registration exchange; f 11) Supervise and be responsible the purchase, storage and dlstrtHon of all supplies, materials, eIpment and other artlcles.used by V office, department or agency of city government; . 12) Approve all oroposed expenures; unless he shall certify that re is an unencumbered balance appropriation and available ids, no appropriation shall be ennbered and no expenditure Shall made. rUCTION 64: Before the beginning (Cont'd on .nest paces

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