CITY of ALBUQUERQUE
TWENTY SIXTH COUNCIL
COUNCIL BILL NO. C/S O-24-67 ENACTMENT NO. ________________________
SPONSORED BY: Klarissa J. Peña
ORDINANCE
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C/S Amending Chapter 2, Article 11 Of The City Of Albuquerque Code Of Ordinances To Improve The City's Budget Proposal Processes And Strengthen Oversight And Accountability Measures (Peña)
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AMENDING CHAPTER 2, ARTICLE 11 OF THE CITY OF ALBUQUERQUE CODE OF ORDINANCES TO IMPROVE THE CITY'S BUDGET PROPOSAL PROCESSES AND STRENGTHEN OVERSIGHT AND ACCOUNTABILITY MEASURES.
WHEREAS, the City of Albuquerque seeks to enhance transparency, accountability, and efficiency in its budgeting process; and
WHEREAS, the City Charter assigns the responsibility of overseeing budgetary and financial operations to both the Mayor and the City Council, with the intent of ensuring consistency with the City's five-year goals and objectives; and
WHEREAS, Chapter 2, Article 11 of the City’s Code of Ordinances outlines the processes and responsibilities for preparing and reviewing the City’s operating budget, and regular updates are necessary to reflect best practices in public finance and governance; and
WHEREAS, the City of Albuquerque seeks to streamline and clarify the language of its budget ordinance, aligning it more closely with current practices and operational needs; and
WHEREAS, updating the ordinance to reflect contemporary budgeting standards and procedures will enhance efficiency and ensure the ordinance remains relevant and effective for the City’s ongoing fiscal management.
BE IT ORDAINED BY THE COUNCIL, THE GOVERNING BODY OF THE CITY OF ALBUQUERQUE:
SECTION 1. Chapter 2, Article 11 of the City Code of Ordinances is amended as follows with all sections and subsections renumbered accordingly:
§ 2-11-1 INTENT.
(A) Article IV, Section 10(b) of the City Charter specifies that the Council shall establish and adopt five-year goals and one-year objectives for the City, which goals and objectives shall be reviewed and revised annually by the Council. Article IV, Section 10(d), Article V, Section 4(f), and Article VII, Section 1 of the Charter specify that the City operating budget should be formulated by the Mayor, in consultation with the Council and consistent with the goals and objectives of the City. The Charter indicates that other legislation and policies of the City are to be consistent with these goals and objectives as well. Article VII, Section 3 of the Charter requires the Mayor to propose the budget to the Council by April 1st each year and the Council to approve the budget as proposed or amend and approve it within sixty days after it is proposed by the Mayor.
(B) To implement these City Charter provisions, §§ 2-11-1 et seq. a process for adopting five-year goals and one-year objectives which will be valuable in themselves and also will be major factors in determining funding for City programs and improvements in the operating budget and the capital improvements budget.
(C) To adopt a goals and objectives process that encourages active citizen participation, that is linked to the budget process, and that encourages performance measurement.
§ 2-11-2 SHORT TITLE.
This article may be referred to as the City Operating Budget Ordinance.
§ 2-11-3 DEFINITIONS.
For the purpose of this article, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
COST OF LIVING ADJUSTMENT (COLA). A wage increase intended to counteract inflation based on Consumer Price Index-Urban.
DEPARTMENT. A primary administrative unit tasked with the management, implementation, and oversight of specific municipal functions, services, and programs.
ENCUMBRANCE. A commitment of appropriated funding for a future, specific expenditure associated with a purchase order or contract.
FISCAL YEAR. The City’s 12-month budget and accounting period that begins on July 1st and ends on June 30th the following year.
FIVE-YEAR GOALS. A concise statement that summarizes a set of related results or outcomes as defined by the community and reviewed by the Mayor and approved by City Council. A goal represents a long-term purpose and direction that addresses broad, desired outcomes that can be measured.
LINE-ITEM AUTHORITY. The program appropriation level at which Council appropriation authority is applied, including program title, funding amount, and associated funding language.
MID-YEAR CLEANUP. An appropriation amendment that includes line-item adjustments necessary to record financial audit adjustments, appropriation of additional revenues received, re-appropriation of unused funds, reducing appropriation of funds, or for other needed purposes within a fiscal year.
ONE-YEAR OBJECTIVES. Specific annual steps and strategies for achieving the approved Five-Year Goals, measured based on the results expected.
PERFORMANCE MEASUREMENT. A systematic approach to quantify and analyze activities to determine the amount of service delivered and/or work performed, and how efficient, responsive, and impactful the services are to the community in relation toward achieving the Five-Year goals, where applicable.
PROGRAM. A coordinated group of related activities, services, or initiatives designed to achieve specific objectives under the administration of a City department.
PROGRAM ADJUSTMENTS. Strategic budget adjustments, which may include historical vacancy rates, to align departments and ensure the most effective use of resources available.
SALARY SAVINGS. A reduction in the department’s fully funded personnel budget based on the department’s historical level of vacant positions.
VACANCY SAVINGS. The difference between the total appropriated personnel budget and the actual personnel expenditures during a given period.
WAGE INCREASE. An increase in wage separate and in addition to the identified COLA and/or negotiated amount within a ratified union agreement.
REGULAR EMPLOYEE. A full-time or part-time employee of the City of Albuquerque, not to include seasonal, temporary, student, Elected Officials, and Board or Commission members. A regular employee can be of classified or unclassified status.
§ 2-11-4 ONE YEAR OBJECTIVES AND FIVE-YEAR GOALS.
(A) One-Year Objectives are specific, measurable strategies that contribute directly to the achievement of the Five-Year Goals. All departmental objectives must be aligned with the five-year goals and associated desired community conditions.
(B) Each objective must include performance indicators to measure progress and effectiveness.
(C) Departments must review and report, in the form of an Executive Communication (EC), on the progress of these objectives annually, ensuring alignment with the five-year goals. In addition to the EC, the Council may require a database entry to further enhance transparency and tracking of departmental progress. The EC submission deadline, for the previous year’s Objectives, shall be September 1st of each year.
§ 2-11-5 PROCESS AND SEQUENCE FOR ESTABLISHING FIVE-YEAR GOALS AND ONE-YEAR OBJECTIVES.
(A) The Mayor and City Council shall review the five-year goals and one-year objectives for the City and the City Council shall amend as necessary. The five-year goals shall address improving the physical characteristics of the City, guiding the City’s growth and meeting community needs. The Albuquerque Progress Report and the City/County Comprehensive Plan shall be guiding documents for developing the five-year goals. Consistent with § 3-2-16 of the Code of Resolutions, the Mayor and City Council shall consider any applicable Comprehensive Plan Analyses prepared through the web-based tool when reviewing or amending the five-year goals. The fact that an outcome directly addressed by city government service is not mentioned in the five-year goals does not imply that the service or function will not continue as usual; it means only that there is not a special effort to reach some goal-related outcome in that area during the coming five years. The City Council and the Mayor shall develop one-year objectives consistent with the five-year goals. The Mayor and City Council will collaborate to establish the five-year goals. The City Council staff shall direct the goals and objectives review, formulation, and adoption process consistent with the City Charter; however, these tasks may be delegated to the
Mayor or their designee.
(B) The Indicators Progress Commission (IPC), established under § 2-1-13 of the Albuquerque Code of Resolutions, is responsible for coordinating the review and analysis of community indicators and recommending revisions to the City’s Five-Year Goals based on measurable progress.
(1) The IPC shall submit a written report, in the form of an Other Communication, to the City Council no later than January 31st of every even-numbered year. This report shall include:
(a) A biennial Goals Progress Report summarizing community conditions, trends, and performance outcomes in relation to the City’s adopted Five-Year Goals;
(b) Any recommended revisions to the Five-Year Goals;
(c) A summary of public engagement, community perceptions, and relevant civic forums if conducted.
(2) The City Council shall schedule a presentation by the IPC during even-numbered years. This presentation will allow Councilors to receive the IPC’s findings, ask questions, and consider recommendations before budget preparation is finalized.
(C) The City Council shall hold at least one public hearing, meeting as the Committee of the Whole, at which the public can propose objectives and comment on proposed or revised objectives respectively for the coming year.
(D) City Council shall annually adopt or revise and adopt one-year objectives with the intent of accomplishing short-term outcomes that are necessary to accomplish each of the five-year goals. One-year objectives should be reflected in the operating and capital budgets of the City.
(E) Progress reports. The purpose of this phase is to have a mechanism for accountability and monitoring of the Goals and Objectives Process. It is intended that such progress reports will include performance measurements of the Goals and Objectives Process as well as the budget process.
(F) Objectives shall be established by resolution and submitted along with the Mayor’s annual budget proposal.
(1) Departments must review and report, in the form of an Executive Communication (EC), on the progress of these objectives annually, ensuring alignment with the five-year goals, including shortfalls and corrective actions. The EC, for the previous fiscal year, shall be submitted to the City Council by September 1st of each year.
(2) On an annual basis, the City shall conduct a “Citizens’ Perception of Conditions Survey” to poll the residents on the perception of City governmental services and community conditions related to the Five-Year Goals.
(3) On an annual basis, during the month of October, City Administration including key departmental staff and representatives of City Council shall meet to review the five-year goals, community conditions, strategies, programs, and one-year objectives.
(G) Staffing. Both the Mayor and City Council shall identify appropriate staff to collaborate in the development and implementation of the Five-Year Goals and One-Year Objectives Process.
(H) Measurable Indicators for Five-Year Goals and One-Year Objectives.
(1) All Five-Year Goals and One-Year Objectives adopted by the Council shall include measurable indicators that allow for evaluation of progress toward achieving the stated outcomes.
(2) These indicators shall consist of quantifiable data points, benchmarks, or other documented measures that are directly related to the corresponding goal or objective.
(3) The Administration shall report annually, as part of the required status report described in § 2-11-5(3), on the results for each measurable indicator, including current performance, year-over-year changes, and any documented factors affecting progress.
(4) The indicators shall be developed collaboratively by the Administration, Department Representatives, and Council Services during the goals and objectives review process and included in all documents accompanying the adoption or revision of Five-Year Goals and One-Year Objectives.
(5) The measurable indicators adopted under this Section shall reference
and incorporate, when applicable, the community condition data and trend information provided by the Indicators Progress Commission in its biennial reports, consistent with the IPC’s existing duties and reporting schedule.
§ 2-11-6 COUNCIL COMMITTEE OF THE WHOLE.
The Council shall meet as the Committee of the Whole, and hold at least three public hearings as needed for the following purposes:
(A) To review the Mayor’s proposed operating budget and recommend final adoption of the operating budget.
(B) To review and recommend final adoption of the Five-Year Goals.
(C) To review and recommend final adoption of the One-Year Budget Objectives.
(D) To conduct reviews of City operations through departmental presentations. The Chair shall determine the format, subjects, and duration of the presentations. The presentations are in addition to the Mayor’s budget submission and intended to ensure public accountability.
(E) STUDY SESSIONS. In addition to the program reviews described in this Section, the Committee of the Whole shall convene at least one mid-fiscal-year Study Session, at the call of the Chair, for the purpose of receiving informal operational briefings from Department Directors related to the upcoming fiscal year. Study Sessions shall be informational only, shall occur prior to the submission of the Mayor’s draft proposed budget, and shall not constitute part of the formal budget review or adoption process required under this Article. Public comment shall not be taken during Study Sessions. Study Sessions are intended to provide Councilors with an opportunity to ask questions and receive information directly from Department Directors.
(1) The Chair shall determine the subject matter, and timing of all mid-fiscal year Study Sessions. Department Directors may be accompanied by appropriate staff to respond to Council questions.
§ 2-11-7 PREPARATION OF CITY BUDGET; DEPARTMENTAL REQUESTS; BUDGET PROPOSAL.
(A) The Mayor shall prepare a proposed City operating budget for the next fiscal year taking into consideration the requests of the departments and the resources anticipated to be available to the City.
(B) For purposes of this Article, the term “proposed budget” shall be interpreted to mean the Mayor’s draft proposed budget, submitted to the City Council pursuant to Article VII, Section 3 of the City Charter. The draft proposed budget is subject to Council review, amendment, and approval in accordance with this Article.
(C) Each year the Mayor, or their appointed representative, shall hold budget hearings with each City department to discuss the preparation of the budget for the next fiscal year. Council Services staff shall be invited to attend all budget hearings. Between the first day of December and the first City Council meeting in January, the Mayor, or his appointed representative, shall hold a series of meetings, not less than two in number, with the Council Services staff to discuss the preparation of the budget for the next fiscal year.
(D) Throughout the preparation of the proposed City Budget the Mayor shall furnish any requested information on departmental requests to the staff of the City Council and shall cooperate with City Council staff so that it may monitor the budget process and prepare preliminary analyses and other information for the City Council, to the extent that it does not impede the Mayor’s Budget Staff from compiling the proposed budget by the deadline. All answers that are not provided during the preparation will be provided as soon as practicable, but no more than five (5) business days, after the proposed budget has been submitted.
(E) The Mayor shall propose an operating budget to the Council no later than April 1st of each year and such proposal shall be made available to the general public in an effort to encourage public awareness and citizen involvement in the budget process.
(F) Within seven (7) business days of the submission of the Mayor's budget proposal to the City Council, each department shall provide the following information:
(1) Department vacancy listing, to date, including status details for each
vacant position (e.g., number of days vacant, posting date, interview date, hire date), along with vacancy rates for the past five years;
(2) A breakdown of salary savings;
(3) All Budget Call documents for each department; i.e. Needs Request Forms, Professional/Technical Services, Federal/State Grants, Revenues Existing and New, Vacancy Lists, etc.;
(4) A detailed report on the total annual expenditure allocated toward social services, programs, and initiatives within the department. This report should include all funding sources. (e.g., dedicated funding, external funding, grants) and expenditures related to direct assistance, indirect support, infrastructure contributions, and administrative overheads for these services. Along with the total annual expenditure, provide a brief description of the key components contributing to these totals; and
(5) A comprehensive list of all fees, including registration, licensing and permit fees, along with:
(a) The total amount that should be collected based on full compliance.
(b) The total amount collected in the current and prior year, along with projected amounts for the following year.
(6) A list of vehicles currently in the department’s possession (e.g., electric vehicles), vehicles earmarked for disposal, and plans to procure additional vehicles within the next three years, with justification where applicable.
§ 2-11-8 BUDGET - CONTENTS AND FORMAT.
(A) A full-program budget will be prepared for all City departments each year. The program budget shall clearly identify each program that is proposed to be implemented or continued in the ensuing fiscal year and shall include the funding amount of each program.
(B) The budget proposal shall not propose expenditures in excess of resources anticipated to be available to the City for the fiscal year for which the budget is proposed. If new programs are proposed, a detailed recommendation and justification of the program shall be provided which must include the estimated annual costs of the program and the source of revenues and other resources for financing the program. All new programs must be identified and justified as such in the budget proposal.
(1) The Mayor’s proposed operating budget shall not include any negative programmatic appropriations.
(C) A report of program adjustment calculations shall be reported to Council along with material submitted with the proposed budget.
(D) Salaries for Certain Unclassified Personnel; Organizational Chart Transparency.
(1) Purpose and Scope.
The provisions of this subsection regulate the presentation and reporting of salaries and organizational information for budget transparency purposes.
Nothing in this subsection shall be construed to alter or limit the authority of the Mayor or the Chief Administrative Officer under Articles V and VI of the City Charter to assign, supervise, reassign, or otherwise manage personnel or departmental organization.
(2) Definition of Direct Reporting Relationship.
For purposes of this subsection only, a “direct reporting relationship” exists when an unclassified employee’s primary performance evaluation, work assignments, or supervisory direction is issued directly by the Mayor or the Chief Administrative Officer.
A direct reporting relationship does not include:
(a) Department Directors;
(b) Department Deputy Directors;
(c) The Police Chief;
(d) The Fire Chief;
(e) The City Clerk;
(f) The City Attorney;
(g) The Internal Auditor;
(h) The Inspector General;
(i) Civilian Police Oversight Agency Director;
(j) Any other position whose appointment, removal, or supervisory structure or independence is governed by the City Charter or by ordinance.
(3) Budget Presentation of Salaries.
Any unclassified employee; other than those excluded under paragraph (2); who has a direct reporting relationship with the Mayor or with the Chief Administrative Officer shall have their salary and related personnel costs presented for budget purposes within the program for the Mayor’s Office or the Office of the Chief Administrative Officer, as applicable. The Office of Management and Budget shall identify and report the salaries and related personnel costs of all positions described in paragraph (3) within the Mayor’s Office or Chief Administrative Officer budget program.
Budget placement under this subsection shall not alter the employee’s administrative assignment, supervisory chain, or functional deployment.
(4) Organizational Chart Requirements.
As part of the Mayor’s annual budget proposal, the Mayor, through the Chief Administrative Officer, shall submit for each department a digital organizational chart showing:
(a) Standard departmental reporting lines; and
(b) Any direct reporting relationships to the Mayor or the Chief Administrative Officer for unclassified employees covered by paragraph (2).
These charts shall clearly identify all employees covered by paragraph (2) including those who may not otherwise appear on standard departmental organizational charts.
(5) Updates to Reporting Structure Affecting Budget Presentation.
Whenever a change in direct reporting relationships results in a change to the budget presentation required under paragraph (3), the Administration shall transmit to the City Council an updated organizational chart reflecting such changes within ten (10) business days of the effective date of the change.
The updated chart shall clearly identify the revised reporting relationship and all affected unclassified employees.
(E) Appropriations for Regular Employee COLA and Wage Adjustments: COLA and wage adjustments shall be evaluated each year based on inflation measures, budget limits, compensation studies, and other City priorities, subject to negotiations. The Administration shall separate COLA adjustments from other types of wage adjustments.
(1) Each year, the Administration shall determine a COLA based on the Consumer Price Index Urban (CPIU) ended for the most recent calendar year. COLAs may be less than but shall not exceed the CPIU.
(2) If a proposed COLA is below the CPIU, the Administration shall explain why it does not fully cover the increase in cost of living.
(3) Any wage adjustment above the identified COLA amount shall be considered a wage increase.
(F) Amounts appropriated for COLA and wage adjustments are subject to Union and Labor negotiations per City of Albuquerque Code of Ordinances § 3-2-19.
(G) A separate program strategy shall be included for any Enterprise Fund that receives general fund revenues. The program strategy shall include a description of general fund revenue uses, and other funding sources as applicable.
(H) The Mayor's operating budget proposal submitted to the Council shall include:
(1) The Mayor's budget message;
(2) An annual appropriation resolution recommended by the Mayor;
(3) A comparable statement for the current fiscal year including expenditures to date and anticipated expenditures to the end of that year, to include:
(a) All proposed expenditures for all departments of City government;
(b) All interest and debt redemption charges;
(c) All anticipated revenues and other available resources by source and amount;
(d) The proposed means of financing all proposed expenditures;
(e) Any fee or rate adjustment proposal for the upcoming fiscal year and projected revenue for the following two fiscal years;
(f) The basis used to determine the wage adjustments for the fiscal year shall be based on the Consumer Price Index Urban (CPIU), a compensation study, and other relevant benchmarks chosen by the City.
(i) A breakdown of all wage adjustments that meet, fall below, or exceed the COLA rate.
(ii) Justifications for any adjustments that do not meet the identified COLA standard, including explanations for budget constraints or other considerations as required.
(g) Descriptions of all programs, services, and activities to include strategies, missions, customers, and key initiatives, as proposed in the Mayor’s Budget.
(h) Performance measures, as defined in § 2-11-3, associated with all programs, services, and activities.
§ 2-11-9 BUDGET PROPOSAL - PRINTING AND INDEXING.
Sufficient printed copies requested prior by City Council, of the budget proposal shall be prepared by City Administration to allow for distribution to members of the Council, City department heads, and other interested parties as may be deemed reasonable by the Chief Administrative Officer or their designee no later than three (3) calendar days after submission of the proposed budget.
§ 2-11-10 CONSIDERATION OF BUDGET PROPOSAL BY THE COUNCIL.
(A) After receiving the budget proposal from the Mayor, the Council shall schedule at least three public hearings regarding its adoption, as the Committee of the Whole. As a result of its deliberations and the information gathered at the public hearings, the Council may amend the budget proposal at any time prior to May 31st. If the Council fails to approve a budget within that time limit, the budget proposal as submitted by the Mayor is deemed approved.
(B) The Mayor or their representative shall be present at all public hearings on the budget proposal and fee or rate adjustment proposals. The Chief Administrative Officer, or their representative, shall be available to the Council at its request during any of its deliberations on the budget proposal.
(C) The Mayor’s administration shall prepare to answer all questions posed by the Council regarding the budget, providing complete and accurate information, during the public hearings. If the Administration is unable to provide an answer during the hearings, they shall commit to delivering the requested information in writing within three (3) business days of the hearing in which the question was proposed. The Administration's responses shall be documented and made available to Council Services.
§ 2-11-11 CONFERENCE COMMITTEE ON THE BUDGET.
(A) Per Article VII: Section 6 of the City Charter, a Conference Committee on the Budget shall meet to help resolve any disagreements between the Mayor and the Council concerning the City budget. The Conference Committee on the Budget shall consist of six members, three of whom shall be designated by the Mayor and three of whom shall be designated by the Council.
(B) In the period from March 1st through the adoption of the annual operating budget, the Conference Committee on the Budget shall meet at the request of the Mayor or any Councilor. The following procedures shall govern this process:
(1) Issues presented to the Conference Committee on the Budget should be of a significant or critical nature concerning the City Budget;
(2) Issues presented to the Conference Committee on the Budget should be issues about which the development or clarification of performance measurement data or other information can contribute significantly to the formation of options or recommendations;
(3) After consideration of the issues, the Council-designated members of the Conference Committee on the Budget may present recommendations or options to the City Council for action;
(4) A meeting of the Conference Committee shall occur prior to final adoption of both the operating and enterprise budgets;
(5) The Conference Committee on the Budget shall be chaired by one of the Council-designated members.
§ 2-11-12 APPROVAL CONSTITUTES PROPOSAL AS BUDGET; EXPENDITURES MUST BE AUTHORIZED.
(A) The annual operating budget appropriation resolution, as approved, in addition to other approved appropriations for operating purposes shall constitute the City's operating budget for the ensuing fiscal year. The City shall not expend any public funds, except for capital project expenditures, special assessment district expenditures, and trust and agency fund expenditures, unless the expenditure is authorized in the budget and is made or encumbered in the fiscal year covered by the budget.
(B) Following the close of each fiscal year, the Mayor shall submit to the City Council a resolution presenting a report of all encumbered but unexpended amounts and associated purchase orders from the prior fiscal year. The resolution shall identify, by department and program, the total encumbered amounts proposed for reappropriation. The resolution shall be considered by the City Council at two regular public meetings, following the resolution's introduction, and shall not be referred to committee. No later than the second meeting, the City Council shall take action on the resolution. If the City Council does not approve an amended version at the second meeting, the resolution as originally submitted by the Administration shall be deemed approved, and the encumbrances therein shall be reappropriated for the subsequent fiscal year.
§ 2-11-13 BUDGET AMENDMENTS DURING FISCAL YEAR OUTSIDE ADOPTION OF ANNUAL BUDGET.
(A) Upon its own initiative or upon a recommendation by the Mayor, the Council may amend the budget during the fiscal year to which it applies. No amendment to the budget shall result in total authorized expenditures that exceed resources to be available for the fiscal year to which the budget is applicable.
(B) The Mayor shall propose expenditure adjustments to the City’s operating budget whenever it is determined, after the adoption of the annual budget, that projected revenues are insufficient to cover appropriated expenditures, or that additional revenues have become available. These proposals shall be submitted to the Council through a Mid-year Cleanup or other appropriating resolution.
(C) The Mid-year Cleanup report shall be introduced to the Council in November accompanied by a mid-year appropriation resolution for programs projected to be overspent, where expenditure controls cannot bring spending within the limits of administrative authority. Prior to transmitting any mid-year budget adjustment requests to the City Council, the Administration shall brief Council Services on the adjustment, including revenue assumptions, fund balance impacts, and justification for each change. All mid-year adjustment requests shall be accompanied by detailed documentation of revenue assumptions, expenditures exceeding budgeted amounts per department, whether the adjustment is recurring or one-time, and shall include a General Fund table.
§ 2-11-14 TRANSFER OF FUNDS AND EXPENDITURE AUTHORITY WITHIN BUDGET.
(A) During the fiscal year, the Mayor is authorized to transfer funds or change expenditure appropriations within and among line-item authority, as established by the annual appropriation resolution and other approved appropriations for operating purposes, if the transfer or change does not result in the increase or decrease in that line-item expenditure authority in excess of the cumulative amount of $500,000 or 5% of the line-item authority, whichever is lower.
(B) No actions are authorized which would result in exceeding the total expenditures authorized in the operating budget for the City government as a whole. Actions taken by the Mayor under division (A) of this section shall be reported in detail, in the form of an Executive Communication, to the City Council within ten days of the approval of transfer or change by the Mayor or their designated representative. The City Administration is required to submit a quarterly report to the City Council on all transfers of funds within the line-item authority.
(C) The transfer of funds or changes in expenditure authority in the operation budget, other than those authorized by division (A) of this section, may be made only by amendment of the budget by the City Council under § 2-11-13. No new program not already authorized in the budget shall be implemented by actions authorized under division (A) of this section, nor shall any existing program authorized in the budget be terminated by such actions.
§ 2-11-15 APPLICATION FOR FEDERAL AND STATE GRANTS; BUDGETING FEDERAL FUNDS.
(A) Any application or proposal for a grant with a matching requirement shall be submitted to the City Council in the form of an Executive Communication for review and approval at the same time as the submittal of such application or proposal to any grantor. Executive Communications shall include an interoffice memorandum and a copy of the executive summary of the grant application or a copy of the grant application. The total City obligation shall be included in the interoffice memorandum. A fiscal impact analysis is not required to be submitted with the Executive Communication for a grant application.
(1) The Council may approve, take no action, reject the proposed agreement, or recommend revisions thereof with or without conditioning approval on the adoption of such revisions.
(2) If the Council rejects the application, the application shall be withdrawn by the Department that submitted the application.
(3) If the Council rejects the application, the Department shall not enter into a grant agreement with the grantor.
(4) The Mayor may withdraw the proposed agreement at any time from the Council and may present revisions thereof. In the event of withdrawal, the proposed agreement shall be a nullity. In the event of revision, the provisions set forth in divisions (A) and (B) of this section shall apply to the same extent as if a new proposal were being made.
(B) If, after Council approval of the application, conditions are added to the grant award, which have not been approved by the Council and which have major financial or policy implications for the City, the final grant agreement shall be submitted to the Council for approval in accordance with the procedures set forth in division (A) above.
(C) The Mayor, upon receiving notification that the City has been awarded a grant, shall submit a Resolution to Council to appropriate the funds.
(D) Twice yearly, in July and January, the Administration shall submit an Executive Communication detailing all grant applications for the previous six months. This report shall include total project cost, grant funding requests, local match funding/in-kind contributions, and any grant awards received.
§ 2-11-16 FINANCIAL REPORTS.
(A) The Mayor shall submit on a quarterly basis, summary financial status reports of all operating funds, including all Enterprise, Internal Service funds, Special Revenue funds to the City Council. The Mayor shall submit Fiscal Status Reports to the City Council in the form of an Executive Communication in sufficient time no later than sixty (60) calendar days after the end of each fiscal quarter. Reports shall include:
(1) Current annual revenue estimates by source for each fund;
(2) Brief analysis highlighting revenue trends by source for each fund;
(3) Current expenditure levels and projections by program through end of fiscal year;
(4) The City’s General Fund balance estimate and projections, as of the end of the fiscal quarter being reported.
(B) Quarterly Reporting for Special Revenue Funds (Grants, Fund 265).
(1) The Administration shall provide a quarterly report detailing the financial status of all active projects and awards within Special Revenue Fund 265 (Grants).
(2) The report shall include, for each grant or project:
(a) the grantor agency;
(b) the total award amount;
(c) the amount budgeted;
(d) expenditures to date;
(e) remaining balance;
(f) expiration date or performance period end date;
(g) grants which have reverted or are near reversion due to compliance concerns;
(h) grants that have been returned during the reporting period, including the amount returned and the reason for return; and
(i) any required local match or in-kind contribution amounts, if
applicable.
(3) The report shall also identify any projects approaching expiration, any outstanding reimbursement requests, and any grants placed on hold or requiring corrective action.
(4) The Fund 265 report shall be transmitted to the City Council quarterly after the end of each quarter and may be provided in a digital format consistent with the format used for the Financial Status Report for capital activities.
§ 2-11-17 COUNCIL ACCESS TO FINANCIAL INFORMATION.
(A) The Administration shall provide, in good faith and in a spirit of cooperation, any financial materials, records, data, or documents requested by the City Council. This includes, but not limited to, information concerning revenues, expenditures, fund balances, reserves, investments, and budgetary forecasts.
(B) Council Services staff shall have, at all times, direct and read-only access to all databases, software, and financial systems utilized by the Administration for budget preparation, accounting, and fiscal analysis. This access shall include, but is not limited to PeopleSoft, Decision Support System (DSS), Euna Budget, and any successor platforms.
(C) Council Services staff shall have, at all times, concurrent and direct access to all financial data, budgetary models, and analytical tools utilized by the Administration for budget development, monitoring, and reporting. This access shall include, but is not limited to, formulas, spreadsheets, software applications, and system modules used to calculate revenues, expenditures, and fund balances.
(1) The General Fund Balance formula and any other financial calculation methodologies employed by the Budget Office or the Department of Finance and Administrative Services shall be continuously available to Council Services staff in the same format and level of detail as maintained by the Administration. Such access shall not depend upon an administrative request or approval but shall exist as a standing entitlement under this Section.
(D) The rights and access granted under this Section apply year-round and are not limited to the annual budget cycle. They extend to all proposed, current, and historical fiscal data, ensuring parity between the legislative and executive branches in understanding and managing the City’s financial condition.
(E) The Administration and the Council shall act in good faith to maintain secure, professional, and timely access to financial systems and data. Both branches shall ensure the integrity and confidentiality of data consistent with City records retention policies.
SECTION 2. COMPILATION. SECTION 1 of this Ordinance shall amend, be incorporated in, and made part of the Revised Ordinances of Albuquerque, New Mexico, 1994.
SECTION 3. SEVERABILITY. If any section, paragraph, sentence, clause, word or phrase of this Ordinance is for any reason held to be invalid or unenforceable by any court of competent jurisdiction, such decision shall not affect the validity of the remaining provisions of this Ordinance. The Council hereby declares that it would have passed this Ordinance and each section, paragraph, sentence, clause, word or phrase thereof irrespective of any provision being declared unconstitutional or otherwise invalid.
SECTION 4. EFFECTIVE DATE AND IMPLEMENTATION SCHEDULE. This Ordinance shall take effect on July 1, 2026, and shall be implemented during Fiscal Year 2027. All administrative and reporting requirements established herein shall be fully in effect by the start of the Fiscal Year 2028 budget process, when the Mayor’s proposed budget is transmitted to the Council on or before April 1, 2027.
No later than December 15, 2026, the Administration shall submit to the City Council a Mid-Year Compliance Report in the form of an Executive Communication accompanied by a public presentation. The report shall:
(A) Identify which provisions of this Ordinance have been implemented to date;
(B) Describe any sections pending implementation, including expected completion dates; and
(C) Outline any administrative or procedural adjustments necessary to achieve full compliance prior to the Fiscal Year 2028 budget submission.
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