Budget Process: A General Overview
How does the city arrive at its annual budget for the general government?
First, city departments and independent authorities submit budget requests to the city's Budget Division. After the departments and authorities work with the Budget staff on each plan, the proposals are formally presented to the Mayor's Budget Review Committee or MBRC.
Next, the mayor, working with the MBRC, drafts the final budget and presents it to the City Council. The mayor must submit the annual budget proposal for the general government to the Council by filing a copy with Legislative Services prior to the first City Council Committee meeting in July.
Then the budget is referred to the Council's Finance Committee, which conducts hearings on the proposed budget. Department heads, division chiefs and independent authority representatives discuss their plans with the finance committee. The Finance Committee, working with the Council Auditor and staff, may amend the proposed budget prior to its review before the full City Council.
The City Council holds two public hearings on the proposed Budget, as amended, before its adoption. Residents are invited to share their input with the Council during Finance Committee and full Council meetings.
In accordance with the law, the final budget must be approved by the full Council prior to Oct, 1, the first day of the city's fiscal year. Typically, the City Council votes on the budget during its last Council meeting in September, which falls on the fourth Tuesday each September.
Budget Process Timeline
January - Departments submit Capital Improvement Plan (CIP) forms with priority rankings
February - CIP submissions are reviewed and prioritized.
March - Information Techology Plan (ITP) Committee prepares priority list of IT projects.
March/April - Departments prepare and submit departmental budget requests to the Budget Office.
April - CIP and ITP are reviewed and recommended by MBRC.
April/May - Departmental Budget review meetings are held with the Budget Office.
May/June - The Mayor's Budget Review Committee reviews departmental budgets.
June - The Mayor reviews MBRC approved budget and makes final budget decisions.
July - Certifications of Taxable Value are received from the Property Appraiser.
July - The Mayor's Proposed Budget is presented to the City Council.
July/August - The mayor and City Council members held community budget meetings throughout the city to garner citizen input. City Council adopts proposed millage for Truth in Millage(T.R.I.M.) notice.
August - The Council Finance Committee and other standing committees review the Proposed Budget.
September - Two public hearings are held on both the proposed millage and the proposed budget at regular City Council meetings. After the final public hearing, the Millage Levy Ordinance and the Budget Ordinance, as amended, are adopted by the City Council. Both ordinances are then signed by the Mayor.
October - The new fiscal year begins.