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11 <br />The City Accountant and department heads review the current <br />budget along with budget amendments adopted during the year and <br />prepare recommendations to be included in the proposed budget. <br />All operational costs are included in the core budget along with <br />projected revenues and possible financing techniques. Any <br />increases in personnel, services, or equipment are shown as <br />supplements to the budget along with possible revenue and/or <br />financing sources. <br />The City staff also prepares a proposed budget calendar which <br />includes the dates and times of all Budget Committee meetings, <br />public hearings for Revenue Sharing uses, and Council budget <br />meetings. This calendar is adopted by resolution and published <br />in the official City newspaper. <br />The City Administrator reviews the budget and makes adjustments <br />prior to submission to the Council Budget Committee. <br />The Budget Committee reviews all requests and adjusts the proposed <br />budget taking into consideration the information prepared by staff <br />regarding levy limitations, local government aids, and other <br />revenue sources and financing techniques. <br />tembet <br />The staff and Budget Committee present the budget to full Council <br />for comments and suggestions from the remainder of the Council <br />and citizens. <br />Based on the discussion at the first council budget meeting the <br />staff revises the proposed budget and resubmits it to Council. <br />The Council adopts three resolutions as follows: <br />1) Resolution setting the tax levy <br />2) Resolution adopting revenues and <br />General and Parks Funds. <br />3) Resolution establishing the use <br />Sharing funds. <br />The tax levy is certified to the County <br />Minnesota. <br />expenditures for the <br />of Federal Revenue <br />Auditor and State of <br />-7- <br />