Page 88 - Burleson FY22 City Budget
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The City of Burleson’s Budget Process
An OVERVIEW Early in the budget process, a Council
work session calendar is prepared for
The budget process for the City of various presentations to be made
Burleson is a year-round, continuous through out the process. Presentations
st
process. On October 1 , when the new include financial overviews, budget
fiscal year begins, department heads process, 5 year capital improvement
use the encumbrance system to create plans for general government, parks and
purchase orders identifying expenses recreation and water and sewer, public
which will be arising throughout the safety operation overviews, strategic
year. When invoices are received for plan updates, compensation and
goods and services for funds, which benefits.
have been previously encumbered, the
invoices are paid against those Also a budget calendar is created
encumbrances and the encumbrances detailing the various deadlines required
are relieved. Encumbrances are the by the state for both tax rate adoption
fundamental budget control in place for and formal budget adoption. Less
department heads’ use. formal dates, such as when documents
are due, presentation meetings and
On a monthly basis, department heads planning meetings are set as well. This
compare their actual expenditures to calendar is then distributed to the
their adopted budgets, researching and departments at the budget kick off
investigating any unexpected meeting in March/April.
expenditure. This monthly review is
another fundamental budgetary control At the budget kickoff meeting, the City
that is utilized. Manager and Finance Director describe
the overall plan for the budget process,
Throughout the year, department heads detailing which documents are required,
are able to move funds at their departmental budget meetings, and any
discretion within their respective other expectations that may arise The
department(s)/division(s) within the budget kick off meeting allows
same fund, without increasing the department heads to ask questions or
appropriations. City Manager can receive information needed to complete
reallocate resources between the next step in the formal budget
departments within a fund without process.
increasing appropriations. Increases in
appropriations within a fund, requires a Department budgets are presented by
budget amendment to be approved by each Director utilizing a standard
Council presentation template. Budget
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