Page 27 - CityofColleyvilleFY25AdoptedBudget

Budget Process
The City of Colleyville employs a structured and transparent budget process to ensure that nancial resources are
allocated ef ciently and in alignment with the City’s strategic goals. The process involves multiple stages, including
preparation, review, public input, and formal adoption by the City Council. The procedures also include mechanisms
for amending the budget after its adoption.

Budget Preparation
The scal year for the City of Colleyville runs from October 1 through September 30, as mandated by the City Charter.
The City Manager is responsible for preparing and submitting a proposed budget to the City Council, along with an
accompanying budget message. The preparation of the budget is overseen by the Budget Team, which includes the
City Manager, two Assistant City Managers, the Finance Director, and the Human Resources Director.
The City employs a traditional line-item budget approach, providing a high level of detail and accountability. Each
department presents a base budget that outlines the necessary funding to maintain current service levels, as well as
supplemental requests for program additions, enhancements, or capital needs. These submissions are reviewed and
evaluated by the Budget Team to ensure they align with the City Council’s goals and objectives, improve management
effectiveness, and enhance service delivery to residents.

Budget Review and Public Input
The proposed budget is presented to the City Council during a series of work sessions. These sessions are open to the
public, and department heads are available to respond to questions from the Council. The proposed budget is also
made available for public inspection on the City’s website, and notices of public hearings are published in local
newspapers.
Public hearings are held at two consecutive regular City Council meetings, providing residents with the opportunity to
offer input on the proposed budget. This input is essential to ensuring that the budget re ects the needs and priorities
of the community. The City also engages various citizen boards to obtain direct input during the budget process,
ensuring broad community involvement.

Budget Adoption
Following the public hearings, the City Council may adopt the proposed budget, with or without amendments. The
budget ordinance must be enacted by September 30 and requires a majority vote of the Council. The adoption of the
tax rate ordinance occurs concurrently with the budget ordinance, ensuring that the budget is fully funded. The City
strives to set the lowest tax rate possible while maintaining the high level of service expected by residents. Any tax rate
increase is only requested when necessary.

Budget Amendment Process
Amendments to the current year’s budget can be made through an ordinance presented to the City Council at a
regularly scheduled meeting. Similar to the initial budget adoption process, public hearings are held at two
consecutive regular Council meetings before the amendment is voted on. Once approved, the ordinance amending
the budget becomes an attachment to the original budget document.
Per Section 9.04 D of the City Charter, the City Manager has the authority to transfer unencumbered appropriation
balances within a department, division, or of ce. Additionally, upon the City Manager's written request, the Council
may transfer unencumbered appropriation balances from one department, of ce, or agency to another by ordinance.

Budget Policies and Guidelines
The City’s budget process is guided by a set of policies and guidelines aimed at ensuring scal responsibility and
strategic alignment:
. Long-term Planning: The City considers long-term goals when prioritizing departmental missions and budget
needs. This approach ensures that the budget supports the City’s overall strategic direction.
. Innovative Practices: The City encourages innovative approaches to service delivery and operational ef ciency.
Departments are tasked with identifying opportunities to enhance services and reduce costs.
. Revenue Stability: The City maintains a diversi ed revenue system, balancing the need for stable income with the
goal of minimizing the tax burden on residents.
. User Fees: Where applicable, user fees are employed to offset the costs of services, reducing the reliance on
property taxes.

The City’s commitment to transparency, public involvement, and prudent nancial management is re ected
throughout the budget process, ensuring that the City of Colleyville remains nancially stable while delivering high-
quality services to its residents.

City of Colleyville | Budget Book 2025 Page 27