The city should ensure that its budgets include the information required in the city code.
The City continues to comply with all budget-related requirements outlined in the City Charter and City Code. The Finance Director provides quarterly budget updates to the City Council at its regular, public meetings. The updates include current status, year-end forecasts, and recommended budget amendments where appropriate. City Department Heads receive budget reports in advance of the briefings to City Council and are asked to provide explanations for deviations of 10% or greater. Longer term financial modeling will be undertaken with existing staff or outsourced and will be incorporated as part of the budget planning process.
The city included in its fiscal year 2013-14 budget both of the items we indicated were inconsistently included in the past. Specifically, departments presented their budgets and showed a comparison of the current fiscal year expenditures compared to the proposed expenditures and generally provided the reasons for an increase or decrease or provided highlights that infer the reasons for changes. Also, the department identified capital outlay in its budget.
The city did not address its actions regarding this recommendation.
The city did not address this recommendation in its August 2012 response. (See 2013-406, p. 196)
Agency responses received after June 2013 are posted verbatim.