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Budgetary and Reporting Guidelines


The following Budgetary and Reporting Guidelines provide the departmental managers a “road map” of how to budget, the level of budgetary control, when budget amendments are appropriate, and how budgetary results are to be interpreted. The intent is these guidelines will take effect July 1, 2001.

  1. BUDGETING
    1. Personal Services
      1. Personal Services will be based upon projected costs using current table of organization with projected increases.
      2. Changes to the organization shall be approved by the City Council via staffing requests. Staffing requests are encouraged during the annual budget process, however, if necessary, can be submitted during the year.
      3. Departments must request overtime and other special pays on an annual basis. City Council will determine amounts to be allocated.
    2. Non-Personal Services
      1. Non-Personal Services comprises the Purchased Services, Supplies, and Materials and Other accounts. The budget shall be based upon current need taking into consideration the current level of funding with an allowable growth increase and/or specific line item account increases as determined by the City Council.
      2. Equipment costs that do not meet the criteria for capital equipment, classified as non-recurring operating, shall be accounted for in this category.
    3. Capital Equipment Program (CEP)/Non-Reoccurring Operating
      1. Annually, each department shall submit a prioritized, five-year plan that will include both capital equipment and non-recurring operating requests. The plan shall annually be approved by the City Council.
      2. Capital items that meet the capitalization policy, will be accounted for under the Capital Outlay section and accounted for as Machinery and Equipment. The requests that do not meet the capitalization policy, non-recurring operating items, are accounted for in the non-personal services category with the properly designated account number.
      3. The first year of the capital equipment five year plan shall become part of the budget.
      4. Unexpended capital equipment allocations are rolled over into the next fiscal year's budget and are eligible for capital equipment purchases only. All other allocations within this category are subject to the provisions as provided in IV. Budget Results.
    4. Non-Recurring Operating
      1. Non-recurring operating refers to the department requests in the five year capital equipment plan that does not meet the definition of capital equipment. These items are account for within the non-personal service's area. Only the first year of the requests will become part of the annual budget, but not until the City Council has reviewed and approved the non-recurring items and the non-personal services budgets.
    5. Capital Improvements Program (CIP)
      1. The departments shall annually submit a five year CIP plan.
      2. Capital improvement requests shall be submitted in a standard format as provided by the Controller-Auditor
      3. The City Council shall review the requests to determine the priority.
      4. The first year of the plan shall become a part of the annual budget.
    6. Debt Service
      1. Request for debt shall be received from the departments during the annual budget process. The City Council shall determine the appropriate amount of debt issued and the tare for repayment.

  2. BUDGET CONTROL
    1. Budget control and measurement will be on each department's total budget.
    2. Transfer of capital equipment budget to operating accounts requires approval from the department's council representative.
    3. Prior notification of need to overspend, exception cases of emergency, must be made to the supervising council representative and Finance Commissioner. This request will then be presented to the City Council for their approval.

  3. BUDGET AMENDMENTS
    1. Budget amendments may be considered in the following cases.
      1. To permit the appropriation and expenditure of unexpended unencumbered cash balances on hand at the end of preceding fiscal year.
      2. To permit the appropriation and expenditure of amounts anticipated to be available from sources other than property taxation.
      3. To permit transfers between fund as prescribed by State Law.
      4. To permit transfers between programs.
      5. City Council's directive that changes services provided or level of service and associated costs.
    2. Department's budget amendment request should be detailed to Auditor by, May 10.
      1. Requests shall detail reason revenue changes from budgeted amounts.
      2. Requests shall detail change in budgetary expenditure authority.
      3. City Council approval/ disapproval of requests should be exercised on a case by case basis.
      4. Budget amendment shall be adopted by the City Council on or before May 30.

  4. BUDGET RESULTS
    1. The Targeted Fund Balance must be maintained before any budgetary carryover. Any deficiencies will be required to be funded on a prorated basis by the General Fund.
    2. Carryover shall be determined on a by-department basis.
    3. Budgeted revenues must be attained in order to spend all of budgeted appropriation. Appropriation will be reduced on a dollar for dollar basis for every revenue dollar not attained.
    4. If total year-end revenues exceed budget, the excess amount should be included as part of the carryover budget expenditures.
    5. If appropriation balance net of Personal Services and Capital Equipment allocations remains at year-end and revenues are met or exceeded, up to fifty percent of the balance may be carried over into the new year and can be re-appropriated. This includes non-recurring items.
    6. If the personal services budget is exceeded, the amount of excess shall be satisfied from revenues and or non-personal services before carryover amounts are determined
    7. If deficit balance, the total amount of a department's deficit shall be taken from the next year's operating budget
    8. Unexpended capital equipment allocations shall roll over into new fiscal year and are eligible for capita expenditures only
    9. Items A though J are all subject to the City Council approval and this approval will be exercised on a case by case basis.
    10. Overspending of either revenue, capital equipment or operating budgets requires a written response to City Council detailing the cause and identifying the accounts from which the next year budget will be reduced.

  5. ROLL OVER EXPENDITURES
    1. Budgets for roll over operating expenditures must be presented to City Council before expending. These budgets must be presented no later than October 1.
    2. If deficit exists, department must designate which amount are to be reduced by October 1.

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