Page 61 - CityofEulessFY26AdoptedBudgetOrdinance2432

BUDGET AMENDMENT
Department heads can amend the budget within their divisions as long as it does not affect
total appropriations. The City Manager can amend the budget within a particular fund as
long as it does not affect total appropriations. The City Council may amend the budget by a
majority vote of the full membership for emergency conditions which may arise which could
not reasonably have been foreseen in the normal process of planning the budget when the
general welfare of the citizenry is involved. These amendments must be by ordinance and
attached to the original budget in accordance with Article VII, Section 8 of the City Charter.

BUDGET PREPARATION
The budget preparation is coordinated through the City Manager's Office and the Finance
Department. The budget process begins in late February or early March with a budget
kickoff meeting with all City department directors and managers. Each department and
division receives a budget preparation manual, forms and year to date budget information.
Departments prepare a summary including the following information about their activities:

Location and Hours of Operation
Mission/ Programs/ Services
Highlights/Accomplishments for the current fiscal year
Goals & Objectives for the upcoming fiscal year
Major Budgetary Issues and Operational Trends.

Current year estimates are carefully reviewed and known exceptions or cost increases are
reported along with justification. These variances are reviewed by the City Manager's Office
for amendment as deemed necessary. The budget requests are submitted along with
justification for any increases. The City Manager's office holds meetings with each director
to review each of their line items and discuss any changes. All capital and supplemental
requests are submitted separately and must include the following information:

Purpose/ objective of this request
Changes/ improvements from current operations
Alternative financing options
Estimated life of requested item
Impact or consequence of not funding this request
Equipment being replaced by this request
Cost of the item
Other associated cost

A work session is held to allow each department the opportunity to present their capital and
supplemental requests to the City Council. The City Manager's Office consolidates all
capital requests and all supplemental requests, assigns a ranking based on funding
available, and submits its recommendation to the City Council for consideration.

In accordance with the fiscal policies, supplemental programs will only be funded from
current revenues. One- time revenue sources and excess reserves are used to fund capital
requests.

The finance department prepares revenue estimates based on historical data available from
the revenue manual ( which is updated monthly) and other available data. Estimates are
reviewed and adjusted by the City Manager's office as deemed necessary. The objective of

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Ordinance No. 2432, Page 61 of 474