Responsibilities for City Budgeting

The City Council is responsible for adopting the City's budget and for appropriating the resources required to fund the City's plan of services and facilities.  The City Council reviews budgetary performance by the City departments, agencies and contracting organizations and reviews and approves significant changes in budgets during the two year budget period.

The Mayor directs the staff in developing and submitting the proposed budget to the City Council.  The Mayor directs City departments and agencies in managing the budget within the policy parameters set by the City Council.  The Mayor recommends significant changes in the budget as required by policy.

The Budget Office assists and supports the Mayor, the departments and the agencies in developing and administering the budget. The Budget Office manages Two Year Budget Development processes, the interim budget change process and budgetary performance documentation and reporting. The Budget Office also develops and updates the Long Term Financial Plan, the Six Year Capital Improvement Budget, coordinates the Quarterly Reporting process and manages the City’s interest in certain contracts for services and for franchises.

The City departments, agencies and contracting organizations prepare budgets to meet strategic and immediate goals and service objectives for review and action by the City Council. Upon adoption, they manage the budgets to achieve performance targets in the most cost efficient manner possible. Departments have broad discretion to manage their budgets and to transfer money within the total appropriations authorized for them within the Two Year Budget.

The Two Year Budget begins on October 1. Under Idaho State Code, the City must separately adopt each of the two fiscal years within the Two Year Budget.