ARTICLE V FISCAL ADMINISTRATION 5.01 Fiscal Year. 5.02 Budget. 5.03 Budget Limitation. 5.04 Unexpended and Unobligated Funds. 5.05 Limitation on Reserves for Contingencies. 5.06 Budget Notices to Public. 5.07 Capital Program. 5.08 Capital Improvement Funds. 5.09 Council Action on Capital Program. 5.10 Other Funds. 5.11 Levy of Property Tax. Procedure for Assessment and Collection. 5.12 Dollar Limit. 5.13 Supplemental, Emergency, and Lapsed Appropriations. 5.14 Accounting System. 5.15 Receipts and Expenditures. 5.16 Deposit and Investment. 5.17 Cash Pool Operations. Check System. 5.18 Payment of Salaries. 5.19 Surplus Bond Money. 5.20 Purchases and Contracts. 5.21 Bids and Awards. 5.22 Official Bonds. 5.23 Revenue Bonds. 5.24 Public Improvements and Street Work. 5.25 Franchises. 5.26 Auditing.