Budget

About the Budget ProcessThe budget is the City’s annual financial operating plan. The annual budget includes the operating departments of the general fund, special revenue funds, and capital project funds, enterprise funds, and other approved funds that may be established as needed. The budget encompasses a fiscal year that begins January 1 and ends December 31.  

The budget process begins with analyzing historical data, recognizing trends, and making allowances for certain unforeseen possibilities. The current services budget determines the costs associated with continuing the same service levels that are currently being provided for maintenance and operating as well as capital projects for the upcoming fiscal year. In addition, each department head is responsible for detailing the costs associated with any new or improved services. These enhancement requests are outlined in each departmental section along with their operating budgets. At the end of September, the City Manager and Finance Director review all budget requests in order to get a high-level perspective of the city-wide budget. Throughout September October, each department head meets with the City Manager to explore in detail the department requests.

 As the City has a defined revenue footprint, careful consideration must be given to the priorities identified by departments. With guidance from the city’s Comprehensive Plan and operational Strategic Plan, the City Manager makes the final determination of what will be proposed to the Mayor and Council in the final budget document. The end product is based on revenue anticipations and line-item expenditures within each department and is developed according to financial best practices and General Accepted Accounting Principles (GAAP) as announced by the Government Accounting Standards Board (GASB) and the Georgia Uniform Chart of Accounts. All appropriations lapse at the end of the fiscal year with the exception of capital projects, which adopt project-length budgets. The budget calendar details the dates when the budget is presented to Mayor and Council as well as any called public meetings to discuss the proposed budget and gain resident input.

Once the final budget is approved by the Mayor and Council and the budget has been adopted through resolution, staff continues to review and monitor the budget with each purchase. Department heads have access to budget control reports that provide timely comparisons to actual revenues, encumbrances, and expenditures to the approved budgeted amounts.  

Per the city’s adopted Fiscal Policies, each department head is responsible for ensuring that his/her department expenditures do not exceed budgeted funds. The current year’s budget may be adjusted to reflect changes in local economy, changes in priorities or service needs, receipt of unbudgeted revenues and for unanticipated expenditures. The City Manager is authorized to move funds between line items within a department’s budget.  Budget revisions that alter the total expenditures of any department must be approved by the Mayor and Council. 

To view the 2024 budget, click here.

FY 2024 FINAL Budget 12.19.23 (002)_Page_001


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Annual Budget12 documents

  • FY2024 Budget
    document Header FY2024 Budget
  • FY2023 Budget
    document Header FY2023 Budget
  • FY2022 Budget
    document Header FY2022 Budget
  • FY2021 Budget
    document Header FY2021 Budget
  • FY2020 Revised Budget
    document Header FY2020 Revised Budget
  • FY2020 Budget
    document Header FY2020 Budget
  • FY2019 Budget
    document Header FY2019 Budget
  • FY2018 Budget
    document Header FY2018 Budget
  • FY2017 Budget
    document Header FY2017 Budget
  • FY2016 Budget
    document Header FY2016 Budget
  • FY2015 Budget
    document Header FY2015 Budget
  • FY2014 Budget
    document Header FY2014 Budget