Page 270 - City of Arlington FY19 Adopted Operating Budget

Appendices

BUDGET PROCESS
The following describes the preparation, development and adoption of the City’s annual budget.

Pre‐Planning Phase: After the first quarter of the fiscal year, departments submitted current-year revenue and
expenditure estimates to the Office of Management and Budget (OMB), which prepared a first quarter Budget Analysis Report
(BAR). This is the first look at current-year expenditures and revenue estimates compared to budgeted amounts. After the first
quarter BAR, departments begin to set priorities for the next fiscal year including preparation of preliminary new program
requests and justifications.

Council Planning Session: Staff hold a day-long retreat with Council members to determine what their priorities for
the upcoming fiscal year will be.

Budget Kick‐off: At this April meeting, departments received an overview of the financial position of the City, and forms
and reports necessary to prepare formal new business plan requests. They also received a Target Number, which is the
maximum amount they are authorized for their base budget submissions. Additionally, departments received a calendar
indicating significant dates for budget meetings and deliberations.

Second Quarter Budget Analysis Report: After kick-off, departments submitted second quarter revenue and
expenditure estimates. The OMB prepared a second quarter BAR analyzing variances for the City Manager’s Office.

New Business Plan proposal: Departments submitted new business plan proposals (BPPs) in the last week of
May. The OMB reviewed BPPs and either approved for inclusion in the base budget or resubmitted to the City Manager’s Office.

Preliminary Council Review: The City Manager briefed the City Council on the FY 2019 Preliminary Budget,
including revenue and expenditure estimates.

Office of Management and Budget Review: The Deputy City Managers met with department heads,
managers, department analysts, and the Office of Management and Budget to discuss current-year estimates and next-year
requests.

Council Briefings: City staff provided briefings to the City Council to inform them of new business plan proposals made
by General Fund departments.

City Manager’s Review: Following the presentations to Council, the City Manager met with the Deputy City Managers
and the OMB. The City Manager reviewed BPPs and determined which ones to include in his proposed budget.

City Manager Presentation to City Council: On the first Tuesday in August, the City Manager presented his
proposed budget to City Council. The Manager’s Message outlines business plan additions.

Public Hearings: During August, Town Hall meetings were held to receive public comments regarding the proposed
budget. A public hearing was conducted in September on the proposed budget, in accordance with applicable provisions of
state law.

City Council Deliberations: Over the summer the City Council reviewed the budget. During this time, citizens were
able to address Council about specific issues. Also during this time, Council was able to amend the budget to include programs
considered a high priority.

2019 Adopted Budget and Business Plan 255 City of Arlington, Texas