Budget for Website - Flipbook - Page 26
Public Hearing and Adoption
The Plymouth City Charter establishes clear requirements for public involvement and
adoption of the budget:
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The City Commission must hold at least one public hearing on the proposed budget
(Charter Sec. 8.4).
Notice of the budget hearing must be provided at least one week prior to the date of
the hearing (Charter Sec. 8.4).
The annual budget must be adopted by the City Commission no later than the second
regular meeting in June preceding the start of the fiscal year (Charter Sec. 8.5).
Adoption of the budget by the City Commission constitutes legal authorization to spend City
funds for the fiscal year.
Uniform Budgeting Act (State Law Compliance)
In addition to Charter requirements, the City of Plymouth complies with the Michigan Uniform
Budgeting Act. Under State Law:
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Budgets must be adopted for the General Fund and all Special Revenue Funds
Budgets must be balanced
Budgets must be amended by Commission action if appropriations change
Expenditures may not exceed the amount appropriated
No expenditure may be made unless authorized in the adopted budget
The City may not incur debt except as permitted by law
These requirements operate in conjunction with the Charter’s budget provisions.
Fund Structure and Accounting
The City of Plymouth uses fund accounting, which segregates financial activities into separate
funds according to their purpose and legal restrictions. This approach is consistent with
GAAP, state law, and the Michigan Department of Treasury’s Uniform Chart of Accounts.
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Treasury’s Uniform Chart of Accounts
Plymouth’s annual budget documents
Plymouth’s audited financial statements
Governmental Funds
General Fund
This fund accounts for the City’s primary governmental operations that are not required to be
accounted for in another fund. This includes:
• City Commission and City Manager
• Finance and Administration
• Police and Fire operations
City of Plymouth 2026/27 Budget
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