Budget.

Ala. Code tit. 11, tit. 2, ch. 44E, art. 6

in effect

Ala. Code § 11-44E-110 Fiscal, Budget, and Accounting Year.

11-44E-110. Fiscal, Budget, and Accounting Year. The fiscal year of the city government shall begin on the first day of October and shall end on the last day of September of each calendar year. Such fiscal year shall also constitute the budget and accounting year. As used in this chapter, the term “budget year” shall mean the fiscal year for which any particular budget is adopted and in which it is administered. (Acts 1988, No. 88-445, p. 660, §6.01.)

Ala. Code § 11-44E-111 Submission of Budgets.

11-44E-111. Submission of Budgets. On a day to be fixed by the commission, but in no case later than the 1st day of September in each year the city manager shall submit to the commission: (1) A separate current revenue and expense budget for the general operation of the city government to be known as “operations budget”; and (2) A budget message. On a day to be fixed by the commission, but in no case later than the 20th day of March each year the city manager shall submit to the commission: (1) A supplemental budget, which shall encompass new programs or activities, capital expenditures, and new personnel additions; and (2) A budget message. When submitting budgets to the commission, the city manager shall submit his recommendation of new sources of revenue or manner of increasing existing sources of revenue, sufficient to balance the budgets, if such additional revenue is necessary to accomplish that purpose. (Acts 1988, No. 88-445, p. 660, §6.02; Acts 1988, 1st Sp. Sess., No. 88-831, p. 293, §6.)

Ala. Code § 11-44E-112 Five-Year Plan.

11-44E-112. Five-Year Plan. The city manager shall submit to the commission on an annual basis at least a five-year projection of revenue and expenses. In addition, the plan shall include a projection of personnel, program, and capital needs along with a ranking of such by priority. This document shall be known as the five-year plan and without binding the commission shall be used as a budgeting tool. (Acts 1988, No. 88-445, p. 660, §6.03.)

Source: Alabama Legislature (alison.legislature.state.al.us)URL: https://alison.legislature.state.al.us/code-of-alabamaFetched: 10/20/2026