Complete Document - City of Auburn

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City of Auburnexpenditures by fund and within the GeneralFund, by departments and divisions.In August of the first year of thebiennium, the City Council and staff conduct theMid-Biennium Review. Once again, revenueprojections are reviewed and revised, asappropriate, based on year-to-date actualrevenues and other relevant information.!" If the revised revenue projectionsappear adequate to finance thebudgeted expenditures for the biennium,as may have been revised in the Mid-Year Review, no action is needed.!" If the revised revenue projections arenot sufficient to provide for budgetedexpenditures, the City Manager directsthe Department Heads about theamount of budget reductions needed tomaintain a balanced budget and thefund balance goal.!" And, if the revised revenue projectionsindicate a substantial amount ofprojected revenues in excess of the Mid-Year amended amounts, the CityManager considers whether to proposeusing those projected additionalresources to finance additional projectsor provide additional services.!" For departments that did not exceedtheir prior year’s budget, the amount ofthe prior year’s outstandingencumbrances (purchase ordersoutstanding for which the goods orservices ordered had not yet beenreceived at fiscal year-end) may beadded to the requested departmentalbudget revisions, if the audited endingfund balance from the previous fiscalyear-end and the revenue revisions willallow the budget year’s ending fundbalance goal to be achievedDescription of the Budgetary SystemIn April of the second fiscal year of thebiennium, the full-blown budget developmentprocess begins again, following completion of theCitizens Survey. As part of the process ofpreparing a new biennial budget, the City Managerand staff review the actual and budgeted revenuesand expenditures of the current biennium anddevelop proposed amendments to the budget forthe current biennium that may be considerednecessary. Any proposed amendments to thecurrent biennial budget are included in theProposed Budget information provided to the CityCouncil.For a timeline listing of Auburn’s budgetprocess, please see the Biennial Budget Calendarthat begins on the following page.Auburn’s budget is developed based ongenerally accepted accounting principles (GAAP)for the governmental fund types. The modifiedaccrual basis of accounting is used to projectrevenues and appropriations for the governmentalfunds: General, Special Revenue and DebtService funds. The City has no primary revenuesources that are treated as being susceptible toaccrual. The City does not accrue property orsales taxes because those revenue sources arebudgeted to finance the fiscal year in which theyare scheduled to be received. Each fiscal year’sbudget and financial statements include twelvemonths’ revenue from these sources. The Cityaccrues grants receivable for the amountsexpended from reimbursable-type grants.For the proprietary funds, a hybridapproach is used for the budget. The full accrualbasis of accounting (revenues are recognizedwhen earned) is used for estimating revenues.However, for greater control over Enterprise andInternal Service Funds’ expenses, the full accrualbasis (expenses recognized when incurred) ismodified: in addition to the full accrual basisexpenses, including amortization and depreciation,capital outlays and any debt service principalpayments are included as budgeted expenses.The basis of accounting used for budgeting is thesame as the basis used for accounting andfinancial reporting for all funds, with the exceptionof the inclusion of capital outlay and debt serviceprincipal expenses in proprietary funds’ budgets.45
The City of AuburnBiennial Budget CalendarFebruary 2002♦ Conduct the annual Citizens Survey.March 2002♦ Compile and publish Citizens Survey results.♦ City Council reviews Survey results and sets priorities.Early April 2002♦ Biennial Budget Kickoff at Department Head meeting.♦ Council priorities provided to department heads.♦ City Manager, Finance and other departments involved in capital projects review andtentatively revise the six-year Capital Improvement Plan based on Council priorities.♦ Department Heads develop and submit to the City Manager proposed goals addressingCouncil priorities.♦ Finance Department distributes budget forms and instructions to Department Heads.Late April 2002♦ Finance Department submits revenue estimates to City Manager for review.♦ Department Heads submit budget requests to Finance for compilation and review.May 2002♦ Finance compiles departmental budget requests and provides results to City Manager forreview.♦ City Manager reviews expenditure requests in context of revenue projections.♦ City Manager gives Finance Director guidelines for fund balance target, reductions inexpenditure requests, changes in the Capital Improvement Plan and revision of revenueprojections to include debt issuances.♦ Expenditure requests returned to Department Heads, if necessary, for decisions aboutreductions to be made.♦ Through this iterative process, a balanced budget that meets the fund balance target isdeveloped.♦ Proposed Budget document is published.June 2002♦ City Manager introduces the balanced biennial budget proposal to the City Council.♦ City Council conducts budget hearings with City Manager and department heads.♦ City Council makes Key Decisions presented by City Manager.♦ Capital Improvement Plan is revised to reflect Council’s decisions.♦ Public hearing on the budget is held at a regularly scheduled City Council meeting.July 2002♦ Budget ordinance is adopted. State law requires adoption no later than the first regular CityCouncil meeting in October, which is the first month of the City's fiscal year.46
Page 1: TheCity of AuburnAlabamaBiennial Bu
Page 4 and 5: City of Auburn General Fund (contin
Page 6 and 7: City of AuburnFY 03 & FY 04Biennial
Page 8 and 9: City of Auburn, AlabamaApproximatel
Page 10 and 11: City of Auburn, Alabamaachievements
Page 14 and 15: City of Auburn, Alabama• The annu
Page 16 and 17: Miscellaneous Statistical DataAubur
Page 18 and 19: City of AuburnPersonnel Summary by
Page 20 and 21: City of AuburnFY03 & FY04Biennial B
Page 26 and 27: The Government Finance Officers Ass
Page 28 and 29: Budget Message (continued) May 28,
Page 42 and 43: City of Auburn Key Decisions of the
Page 44 and 45: City of AuburnFinancial OverviewThe
Page 46 and 47: City of AuburnFinancial Overview$40
Page 48 and 49: 41City of Auburn ~ General Fund ~ S
Page 50 and 51: The City of AuburnDescription of th
Page 54 and 55: City of AuburnBiennial Budget Calen
Page 56 and 57: City of AuburnAnnual Citizen Survey
Page 58 and 59: City of AuburnAmong the following s
Page 60 and 61: Auburn 202022 Goals for 2020The Aub
Page 62 and 63: City of AuburnRevenue Overview• a
Page 64 and 65: City of AuburnRevenue Overviewincre
Page 66 and 67: City of AuburnRevenue OverviewCity
Page 68 and 69: City of AuburnOverview of Debt Poli
Page 76 and 77: City of AuburnOverview of Projected
Page 78 and 79: City of AuburnDetails of Financing
Page 80 and 81: PublicTotal-AllSpecial Safety Budge
Page 82 and 83: City of AuburnOverview of Other Fun
Page 84 and 85: City of AuburnSummary of Capital Ou
Page 94 and 95: City of AuburnCapital Improvements
Page 96 and 97: City of AuburnCapital Improvements
Page 98 and 99: City of AuburnFY 03 & FY 04Biennial
Page 100 and 101: City of AuburnTrends in Total Reven
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The City of AuburnGeneral Fund - Su
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City of AuburnGeneral Fund - Detail
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City of AuburnGeneral Fund - Detail
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City of AuburnOverview of Expenditu
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City of AuburnDetail of Expenditure
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City of AuburnDetails of Expenditur
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City of AuburnSummary of Expenditur
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City of AuburnGeneral Fund - Summar
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City of AuburnComparative Budgeted
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City of AuburnBiennial BudgetTable
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City of AuburnOverview of Expenditu
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City CouncilBudget SummaryBiennial
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Office of the City ManagerDouglas J
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Office of the City ManagerBudget Su
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GENERAL FUNDExpendituresCity Manage
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Judicial DepartmentJoe Bailey, Muni
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GENERAL FUNDExpendituresJudicialCla
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Information Technology DepartmentJa
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Information TechnologyBudget Summar
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GENERAL FUNDExpendituresInformation
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GENERAL FUNDExpendituresInformation
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Finance DepartmentAndrea E. Jackson
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Finance DepartmentAndrea Jackson, D
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GENERAL FUNDExpendituresFinanceClas
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Economic DevelopmentDepartmentPhill
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Economic Development DepartmentPhil
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GENERAL FUNDExpendituresEconomic De
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Human Resources DepartmentSteven A.
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Human Resources DepartmentHuman Res
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GENERAL FUNDExpendituresHuman Resou
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GENERAL FUNDExpendituresHuman Resou
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City of Auburn Public Safety Depart
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Public Safety Department Mission an
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GENERAL FUNDExpendituresPublic Safe
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Public Safety DepartmentPolice Divi
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Public Safety DepartmentCommunicati
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Public Safety DepartmentCodes Enfor
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Public Works DepartmentJeff Ramsey,
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Public Works DepartmentAdministrati
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GENERAL FUNDExpendituresPublic Work
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Public Works DepartmentEngineering
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Public Works DepartmentInspection D
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Environmental Services DepartmentAl
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GENERAL FUNDExpendituresEnvironment
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Environmental Services DepartmentRe
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Environmental Services DepartmentAn
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Environmental Services DepartmentRi
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Auburn City LibraryMargie B. Huffma
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LibraryBudget SummaryBiennial Budge
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GENERAL FUNDExpendituresLibrary (co
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Parks and Recreation DepartmentRebe
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GENERAL FUNDExpendituresParks and R
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Parks and Recreation DepartmentLeis
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Parks and Recreation DepartmentPark
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GENERAL FUNDExpendituresParks and R
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Planning DepartmentRobert J. Juster
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GENERAL FUNDExpendituresPlanningCla
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Non-DepartmentalBudget SummaryBienn
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GENERAL FUNDExpendituresNon Departm
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Water and Sewer DepartmentRex Griff
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City of AuburnOverview of Sewer Fun
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SEWER FUNDExpendituresSewer Mainten
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Sewer FundSewer General Operations
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SEWER CAPITALPROJECTS FUNDExpenditu
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City of AuburnDescription of and Tr
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City of AuburnTotal Special Revenue
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City of AuburnCity Gas Tax Special
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City of AuburnState Nine Cent Gas T
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City of AuburnSpecial Additional Sc
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City of AuburnCommunity Development
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City of AuburnTotal Debt Service Fu
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City of AuburnSpecial Five Mill Tax
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City of AuburnFY 03 & FY 04Biennial
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City of AuburnOverview of Total Ent
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City of AuburnDetail of Enterprise
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City of AuburnSewer Equipment Repla
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City of AuburnIndustrial Park FundC
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City of AuburnTotal Internal Servic
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City of AuburnLiability Risk Retent
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Complete Document - City of Auburn

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