Budget Process

Policy-Making Tool

The budget is one of the City Council's strongest policy-making tools. Spending guidelines and directives are a reflection of setting general policy. Setting policy through the budget is a continuous, year-long process. It involves setting goals and establishing priorities. Public participation is critical to the budget process, as well as being required by State law because of the many policy decisions involved.

Once a budget is adopted, Council Members monitor program progress through periodic reports from the administration. If programs are not effectively implementing policy decisions, revisions can be made.

General Fund Budget

The municipal budget process includes three types of budgets or funds. The General Fund Budget is the operating budget for delivering services like police, fire, and parks. The General Fund Budget is financed from the City's ongoing general revenue sources such as property and sales taxes.

Capital Budget

The Capital Budget determines what capital improvements will be bought or constructed over several years and how they will be financed. The Council also budgets for debt payments on capital projects that were financed through issuing bonds.

Enterprise Funds

Budgets for Enterprise Funds provide authorization from the Council for operating expenses and capital improvements of the water, sewer, and storm water utilities, golf course, and power department.


For more information, contact the City Council at (801) 264-2603.