Kenai Peninsula Borough |
Code of Ordinances |
Title 16. SERVICE AREAS |
Chapter 16.41. KENAI PENINSULA BOROUGH ROAD SERVICE AREA |
§ 16.41.150. Budget and fiscal control.
A.
Budget. The formulation of a budget and fiscal control of expenditures of public moneys of the road service area are under the supervision and direction of the mayor and the assembly. The road service area board shall make recommendations regarding the budget and fiscal matters to the borough assembly and shall be responsible for budget and fiscal decisions delegated by the mayor or assembly as appropriate. Public hearings are necessary and shall be a part of the budgetary procedures before submitting the budget to the borough assembly. The finance director of the borough shall provide the service area board with the policies and procedures governing the appropriation of funds, the budgeting of funds, the authorization of expenditures, and any borough fiscal policy to which the service area is subject. Policies and procedures include assembly ordinances and resolutions and applicable administrative policies or practices.
B.
All accounting functions of the service area shall be under the supervision of the borough finance director who shall provide policies and procedures governing the issuance and payment of invoices, the issuance and the payment of checks, the use of the central treasury of the borough, and the manner in which all bonds, contracts, leases or other obligations requiring the payment of funds from the appropriations in the service area budget are to be processed and administered. Policies and procedures include assembly ordinances and resolutions and applicable administrative policies or practices.
(Ord. No. 2002-31, § 15, 9-3-02; Ord. No. 91-18, § 2(part), 1991)