The City Municipal Code requires the City Manager to prepare and submit a budget for the City Council’s review and approval. This process is performed on an annual cycle beginning with the Fiscal year starting July 1. Additionally each April, the City Council reviews and considers the Capital Improvement Program.
To initiate the process each year the Finance Department provides each department with the guidelines and calendar for the Budget process. Departments submit their expenditure requests to the Finance Department in April. The Finance Department compiles the personnel services expenditures for each department.
The Budget incorporates a format requiring departments to modify their submittal of appropriation requests and overviews. The Budget format centralizes all operating expenditures within the General Fund. As a result, departments are required to consolidate non-General Fund appropriation requests into corresponding General Fund Programs.
Budget information submitted by the departments is subsequently compiled in a computerized spreadsheet by Finance in preparation for departmental meetings with the City Manager’s Office. Submitted Budget expenditure requests are reviewed by the Finance Department to verify consistency and accuracy. All appropriation requests are analyzed in depth at the departmental meetings by the City Manager’s Office.
A thorough analysis of revenue funding sources is completed by the Finance Department to estimate available funds for the fiscal year. Revenue projections are reviewed and finalized with the City Manager’s Office. A comparison of initial departmental expenditure requests and projected revenues are analyzed providing an estimate of fiscal operations.
The proposed Preliminary Budget is then presented to the City Council in preliminary form. After review and direction from the City Council, staff incorporates changes into the Final Budget document which is proposed for adoption in July of each year.