What document must be prepared to request the expenditure of unanticipated revenue?

To request the expenditure of unanticipated revenue, a resolution or ordinance must be prepared. This document serves as the formal mechanism that outlines the approval for such expenditure, providing the necessary legal authority for the municipality to utilize funds that were not included in the original budget.

The resolution or ordinance will typically detail the source of the unanticipated revenue and specify how it will be spent. This process is essential because it ensures transparency and accountability in financial management, aligning with statutory requirements.

In the context of municipal finance, a budget amendment is utilized to modify the existing budget when there are changes in revenue or expenses, but unanticipated revenue typically requires a specific resolution or ordinance to authorize its expenditure. Other options like a financial statement or a letter to the state government do not provide the legislative authorization necessary to allow the expenditure of these funds, further clarifying why a resolution or ordinance is the appropriate choice.