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City Budget

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The City budget is prepared by the City administration and approved by the City Council.  The goal of the City budget is to evaluate and direct City departments, helping them make successful decisions in resource allocation, program evaluations, financial management, and long-range planning.


City Budget

The City budget is available online after City Council approval and adoption. See below.

Information in the Budget documents show the City Manager's proposed budget and the final budget adopted by the City Council. In addition, prior year budget documents should be viewed for historical reference only

The City’s annual budget consists of following sections: 

  1. Letter from the City Manager
  2. Budget in Brief
  3. Millage Information
  4. Personnel Information
  5. Revenue Detail
  6. General Fund
  7. Other Funds
  8. Capital Improvement Program
  9. Revenue Projection
  10. Indebtedness Schedule
  11. Financial Management Policies
  12. Chart of Accounts
  13. Water & Wastewater Program
  14. Major and Local Road - 5 Year Plan

Each of these sections is comprised of funds or financial data used to understand the budget. A fund is defined as an independent fiscal and accounting entity with a self-balancing set of accounts and resources which are dedicated for a specific purpose. The revenue and expenditure accounts for each fund are listed within each budget section.

The budgets for the General, Special Revenue, Debt Service and Capital Project Funds are prepared on the modified accrual basis of accounting. The budgets adopted for the Special Revenue and Capital Project Funds indicate the amount that can be expended by fund based upon detailed budget estimates for individual expenditure accounts. The General Fund budget is by department and further sub-divided by program and the budget for Debt Service is adopted by each bond issue classification. Budgets are also adopted for the Water and Wastewater Enterprise Funds and include calculations of user charges for the Enterprise Funds and to determine debt service tax levies for the Water Enterprise Fund.