Following conclusion of the hearing, and prior to the beginning of the fiscal biennium, the legislative body shall make such adjustments and changes as it deems necessary or proper and, after determining the allowance in each item, department, classification, and fund, shall by ordinance adopt the budget in its final form and content. Appropriations shall be limited to the total estimated revenues contained therein including the amount to be raised by ad valorem taxes and the unencumbered fund balances estimated to be available at the close of the current fiscal biennium. Such ordinances may adopt the final budget by reference. However, the ordinance adopting the budget shall set forth in summary form the totals of estimated revenues and appropriations for each separate fund and the aggregate totals for all such funds combined.

Terms Used In Washington Code 35A.34.120

  • Classification: means either that portion of the general law under which a city or a town operates under Title 35 RCW as a first or second-class city, unclassified city, or town, or otherwise as a code city. See Washington Code 35A.01.070
  • Department: includes each office, division, service, system, or institution of the city for which no other statutory or charter provision is made for budgeting and accounting procedures or controls. See Washington Code 35A.34.030
  • Fiscal biennium: means the period from January 1 of each odd-numbered year through December 31 of the next succeeding even-numbered year. See Washington Code 35A.34.030
  • fund: means the budgeting or accounting entity authorized to provide a sum of money for specified activities or purposes. See Washington Code 35A.34.030
  • Legislative body: includes the council, commission, or any other group of officials serving as the legislative body of a code city. See Washington Code 35A.34.030
A complete copy of the final budget as adopted shall be transmitted to the state auditor and to the association of Washington cities.