Budget Process and Calendar

The City of Fayetteville's Annual Budget and Work Program is a fiscal plan that presents the services which will be provided to the community and the funds needed to perform these services.  The type of service and the level of service are defined by the use of program objectives, which are further defined by performance measures.  The Mayor is responsible for formulating the fiscal plan and presenting it to the City Council for approval and adoption.

The budget process is structured to allow and encourage citizens and businesses to voice their opinions about how best to match taxpayer demands and resources into government services and expenditures. The City's fiscal year begins on January 1st and ends on December 31st. In June, City officials begin to plan for the coming year by developing goals, objectives, and strategies to meet the needs of the citizens and businesses of the City of Fayetteville.

Based on these objectives, the Budget Director compiles revenue estimates and requests operational plans from each government department. The operational plans are then reviewed internally for accuracy and practicability. From this information the Budget Director proposes a preliminary budget. This budget is reviewed and debated by the City Council, Mayor, and other officials. Public hearings are held to gather more information and to debate particular budget points. Work sessions are held to find solutions to budgetary problems and concerns.

By December 1st, the Budget Manager prepares a final budget and presents it to the City Council. Following another series of discussions and hearings, an amended final budget is adopted by the City Council sometime before December 31st.

The public hearings throughout the budget process are considered to be an essential part of the budget process as they are designed to solicit feedback from the public on city operations and services.  In accord with continuing efforts to apprise the public of city activities, the Budget and Work Program is made available for review by all interested persons at the Fayetteville Public Library and the City Clerk's Office.  In addition, a downloadable version of the budget is found on the City's web site.  Public notification of this information is made in a local newspaper and on the Cable Access Television channel 16.  As always, the public is invited to attend all meetings, retreats, and hearings regarding consideration of the budget.

For more information about the budget process or the City's financial status, or to receive a copy of the annual city budget, contact us.

The key steps in the budget process are described below:

Capital Improvement Requests, June 

Five Year Capital Improvements requests will be submitted for review and prioritization. Approval of the requests will be based on a review of prioritized lists by Department Directors and Budget staff to see if original cost and continuing cost are within the available funding range.  All capital items with a cost that exceeds $10,000 appear in the Five Year Capital Improvements Programs.

Budget Preparation Package, June

The budget preparation package will be distributed to all Department Directors and Division Heads.  The package will include budget preparation software and a detailed manual, which includes the budget preparation calendar, software instructions and examples, planning indicators, and specific account and reference information necessary to complete the budget request.  In addition, target budgets will be set for each fund and/or program.  The target budget excludes service expansion requests and new personnel requests.  These items are considered separately.  Training sessions will be conducted by the Budget staff to review the budget calendar and to cover instructions for the proper completion of the budget submission.

Budget Work Papers Submitted by Division Heads, July 

Division Heads are to return budget submissions requesting funding to the budget office.  The budget office will then verify that budget submissions are correct and within specified targets.

Analysis of Each Proposed Program Budget, August/September

During the analysis period, meetings will be conducted with each Department Director.  At these meetings, the submitted program budgets will be evaluated in their entirety and additions and cuts are made to balance funds with service requirements.  The  Proposed Budget and Work Program will be the result of this process.

Public Hearings, September/October

The Street Committee, the Sewer Committee, the Parks & Recreation Advisory Board, the Airport Board, the Equiment Committee and Community Resources will conduct public hearings to obtain input from citizens on the capital improvements program.

Capital Improvements Program Consideration by City Council, November/December

The proposed Capital Improvements Program (CIP) will be presented to the City Council in November.  The public will be invited to attend and comment on the projects incorporated in the CIP at various public hearings as well as City Council agenda setting sessions and meetings.  The CIP projects listed are incorporated into the  Annual Budget and Work Program.

Consideration and Approval of the Budget, November/December 

The proposed budget will be presented to the Mayor in October.  The Proposed  Budget and Work Program will then be presented to the City Council in November. Public hearings on the budget will be conducted during November and December.

Implementing the Newly Adopted Budget, January

Work papers are created and distributed to allow each division head to split their budget into the projected funding level needed for each month.  These work papers are collected and input into the computer system to assist in the control of the adopted budget throughout the budget year.

Adjusting the Budget, Throughout the Year:

The budget may be adjusted throughout the budget year.  Depending on the amount of the adjustment, approval may come from the Budget Director, Finance Director, Mayor or the City Council.