The City Council, Mayor and Administration usually meet in February or March of each year to review legal

mandates and current operating and capital issues. They then update the strategic plan for the next year's

budget as appropriate. The Mayor’s Leadership Team responds to the Council 2010 Strategic Goals in the

development of the 2011 budget.

Estimated actual revenue and expenditures are projected for the current year using the just completed

fiscal year figures and the first quarter of actual revenue and expenditures. The 2011 cost of providing the

2010 level of service is then forecast and matched against projected 2011 revenue. The resulting surplus

or shortfall identifies whether the upcoming budget process will be a status quo, program expansion or

budget cut process.

Previously adopted CIP plans are reviewed during this time, with updated Council priorities and available

revenue. This allows a balanced capital plan to be recommended for incorporation into the annual budget.

Council holds open public hearings to receive public input for the next year's budget and Capital plans.

This phase of the budget development process involves detailed analysis of baseline budgets as well as

detailed review of program expansion or cuts needed to bring the budget into balance. Financial forecasts

are updated by the Finance Department and the final proposed budget is recommended by the Mayor.

The Finance Department makes sure that the final funding recommendations for operating and capital

budgets are balanced to the estimated revenues.

The Finance Department prepares the preliminary budget document balancing final revenue forecasts with

expenditures. The preliminary printed budget is available on approximately November 1 of each year at

the City Clerk and the Finance Department and the Library.

The Mayor's proposed budget is transmitted to the Council. During this time, Council reviews the Mayor's

proposed budget, holds public hearings, and recommends any final adjustments that they may deem

necessary. The final balanced budget is then adopted by City Council in November or December for the

next year.

The Finance Department summarizes all capital and operating budget adjustments Council has approved

during the current year plus any additional adjustments into budget adjustment ordinances. All

adjustments are adopted by Council as required by State law.