Every employee plays a role in budgeting--whether in its formulation, preparation, implementation, administration, or evaluation. Ultimately, of course, the department (agency) head, through the City Administrator, is accountable to the City Council for execution of his/her budget--that is, the performance of departmental personnel in meeting specific objectives within allocated resource limits.
Actual budget preparation responsibility can be identified more specifically:
- The Department (Agency) Head and the Division (Organization) Manager are responsible for reviewing modifying and assembling their cost center (organization) data into an agency request package. Agency heads should critically evaluate all requests, prioritize, and submit only those request which clearly identify Council policies, administrative direction and agency objectives.
- The Sr. Accountant & Administrative Assistant within the Administration Department are responsible for (a) assisting operating agencies; (b) reviewing agency budgets with individuals agency heads or staff if necessary; (c) analyzing, summarizing, and verifying all budget request packages; and (d) coordinating revenue forecasts for presentation to the Assistant City Administrator.
- The Budget Officer has oversight responsibility for the entire budget process. Reviews all analytical data, fund balances, and revenue forecasts and presents the City's fiscal outlook to the Assistant City Administrator.
- The Assistant City Administrator is responsible for reviewing agency requests and making recommendations for changes in program/service levels to the City Administrator.
- The City Administrator is responsible for reviewing agency requests and evaluating recommendations made by the Assistant City Administrator to formulate a Citywide tentative budget for submission to the Mayor & City Council.
- The Mayor & City Council is responsible for the review of the City Administrator’s tentative budget and approval of a final budget.