Each year, the City adopts its budgets for the fiscal year July 1 - June 30. There are four budgets:

  1. City's operating budget
  2. City's capital budget
  3. Board of Education budget
  4. WPCA budget

Budget Timeline

NOvember

  • Capital budget requests go to the Planning Board and all departments making capital requests meet with the Planning Board between September and November

December

  • The Director of Administration provides the head of each agency, authority, board, commission, and department the form for their proposed operating budget requests for the next three fiscal years (on or before December 10)
  • Department heads present proposed capital budget to the Planning Board, Board of Finance, and duly delegrated members of the Board of Representatives (by December 15)

january

  • All operating budget forms submitted to the Director of Administration (by January 10)

february

  • Planning Board holds public hearing on capital budget requests (by February 10)

March

  • Planning Board submits capital projects budget to the Mayor (by March 1)
  • Board of Education submits a three-year operating budget to the Mayor (by March 1)
  • Board of Education submits a three-year operating budget to Board of Finance (by March 8)
  • Mayor submits a three-year operating and capital budget, along with the Board of Education budget to Board of Finance (by March 8)

April

  • Board of Finance and Board of Representatives hold joint hearing (by April 8)
  • Board of Finance approves, rejects, or lowers any budget items (by April 12)
  • Board of Finance submits capital and operating budgets to Board of Representatives (by April 20)

May

  • Board of Representatives approves final appropriations budgets (by May 15)
  • Board of Finance determines the mill rate, as well as revenue estimates, reserves, and the contingency (by May 25)

Adopting The Budget

Office of Policy & Management

  • develops capital and operating budgets for the City (except for Board of Education's budget)

  • meets with city departments and boards on budget requests
  • meets with the Mayor to develop proposed budgets

Board of Education

  • submits operating budget to Mayor 

  • submits capital budget requests to Planning Board

WPCA

  • Submits capital budget requests to Planning Board

  • Submits operating budget to Mayor

Planning Board

  • reviews capital budget requests and approves any changes

  • submits proposed capital budget to the Mayor

Mayor

  • proposes capital and operating budget
  • submits Board of Education and WPCA operating budgets
  • proposes revenue estimates, reserves, contingency and mill rate
  • proposes method of financing for capital budget
  • may increase, decrease, or change capital project amounts recommended by planning board

Board of Finance

  • holds budget hearings with departments, Board of Education and WPCA

  • holds public hearings with Board of Representatives on capital and operating budgets

  • may reduce (and not increase) Mayor's proposed operating and capital budgets; and general reductions to Board of Education and WPCA operating budgets
  • send approved budget appropriations to Board of Representatives (Fiscal Committee)
  • sets revenue estimates, contingency & reserves, and Mill Rate after Board of Representatives adopts appropriation budget

Board of Representatives (Fiscal committee)

  • holds budget hearings with deparmtents, Board of Education and WPCA
  • holds public hearings with Board of Finance on capital and operating budgets
  • may reduce (and not increase) Mayor's proposed operating and capital budgets; and general reductions to Board of Education and WPCA operating budgets
  • recommends budget appropriations to full Board of Representatives

Board of Representatives (full board)

  • adopts final appropriations budget 

Monitoring The Budget

Office of Policy & Management

  • monitors budget and submits quarterly reports of budgets
  • submits regular reports on contingency status
  • submits capital and operating budget transfers and additional appropriations based on department expenditures

Mayor

  • approves all transfers and appropriation change requests to the Board of Finance and Board of Representatives
  • reviews budget status
  • proposes appropriation of year-end excess of revenue over expenditures

Board of Finance

  • reviews Office of Policy & Management quarterly status reports on budgets

  • accepts or rejects transfer and appropriation change requests

  • approves or rejects appropriation of year-end excess of revenue over expenditures

  • accepts or denies capital project close-outs

Board of Representatives

  • reviews Office of Policy & Management quarterly status reports on budgets

  • accepts or rejects transfer and appropriation change requests

  • approves or rejects appropriation of year-end excess of revenue over expenditures

  • accepts or denies capital project close-outs