The Budget Process

In June of each year the controller conducts budget meetings with each department head. The controller uses a zero based budgeting method which requires department heads to specifically justify by item, their spending every year. The budget is revised several times with the approval of the Mayor and the Controller until their is a fundable budget. The budget is submitted to the City Council in September and must be approved by November. The final step is the submission of the budget to the Department of Local Government Finance (DLGF) for approval.

Each year the budget that is submitted to Department of Local Government Finance (DLGF) and City Council for approval is a document that is designed to be funded based on the established total certified levy. Actual expenditures are managed on a monthly basis to match actual needs based on the zero based budgeting process, current cash flows and gained efficiencies. The financial efficacy of an administration can be judged based on actual expenditures.