Page 24 - FY 2026-2027 Adopted Budget Book

The table below provides more detail for each step of the budget process.

MARCH
Budget During this step, departments are responsible for reviewing their individual budgets and
Preparation submitting their proposals for the upcoming year. For departments that also include a citizen
advisory board (i.e. Parks & Recreation), the board members have the opportunity to discuss
priorities for the coming year to be taken under consideration with the budget.
APRIL-JULY
Budget Office Once the departments have completed their initial budgets, department representatives meet
Review with Budget staff. The intent of these meetings is to review budget requests for clarity and
supporting documentation. This is also time to ensure that requested amounts are correct
and sufficient for departmental operations.
City Manager The next step is the review of the preliminary budget requests by the City Manager. The City
Review Manager meets with departments individually to review their operating budgets and
supplemental requests.
AUGUST
Proposed The proposed budget must be submitted to the Council no later than the fifteenth day of
Budget August, but is actually submitted at a time that will allow enough time to review prior to the
Submitted to scheduled work sessions. At the time of submission, the proposed budget is available
Council through a link on the City's website. Individuals can download a pdf version of the budget if
desired for offline review.
Budget Work This is the first public meeting that the City Council has to hear presentations from the staff
Session and discuss the proposed budget and the corresponding tax rate. The Budget Work Session
is generally held at the beginning of August and allows for a thorough presentation of the
budget. It also allows the Council to discuss supplemental requests and form a consensus on
what to fund in the upcoming budget.
SEPTEMBER
Public The City is required to hold one public hearing on the budget. During the public hearing, the
Hearings on public is invited to share their comments on the proposed budget. In addition, if the maximum
Budget & Tax tax rate being considered is higher than the effective rate, the City must hold a public hearing
Rate to solicit comments on the tax rate.
Adoption of theAfter deliberation and listening to citizen input via the public hearings, the proposed budget is
Budget & Tax finalized through adoption of a budget ordinance by the City Council. Once approved, the
Rate budget becomes the policy of the City Council and provides the appropriations to fund City
operations for the upcoming fiscal year. Additionally, the budget ordinance sets the tax rate
that is being used to fund the approved budget. If that rate will result in an increase in overall
property tax revenue, the City Council must separately ratify the tax rate, acknowledging the
revenue increase.
OCTOBER
ImplementationThis step commences with the beginning of the fiscal year. It is the operational plan for the
of the Budget City during the fiscal year. It is the responsibility of the City Manager to ensure compliance
with the approved budget and each department must assist by ensuring their expenditures
are in line with budgeted amounts. The City Manager may approve the reallocation of funds
within and between departments as long as the grand total is not affected. Additionally, the
budget can be amended through procedures outlined in the City Charter by a majority vote of
the City Council.

FY 2026-2027 Adopted Budget Book · September 15, 2026 20