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Concepts and facts useful in understanding the budget process.
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Expenditures by Department & Expenditures by Fund
Thursday, November 30, 2017
Tuesday, December 5, 2017
Monday, December 11, 2017
Monday, November 27, 2017
Monday, December 18, 2017
Monday, January 22, 2018
By law, the annual budget is required to be adopted on or before March 15 of each year. The adopted budget provides for program operations for the fiscal year that begins July 1 and ends on June 30 of the following year. In practice, the Des Moines City Council typically adopts the budget at the end of February or at their first meeting in March each year. Budget amendments must be prepared and adopted in the same manner as the original budget.
While the City is formulating the annual operating budget, a parallel process is taking place to develop a capital improvements program. Two separate, but interrelated documents are prepared during the budget process. Each communicates to stakeholders how the City intends to allocate resources to meet residents' needs. The first document, the Operating Budget, focuses on the annual departmental operations and includes summary information on the five-year capital improvement program. The document provides fiscal and program information for changes to the current fiscal year budget (amending) and projections for the following fiscal year budget (recommending). The second companion document, the Capital Improvement Program (CIP), focuses on projects that involve major one-time expenditures related to the city's infrastructure and economic development efforts. The local funding source is generally bonds. The CIP document provides project detail for changes to the current fiscal year, the proposed budget for the following year, and projections for the following five years.
Public input is provided at various Council meetings throughout the budget process and during the budget workshops from August through February. Additional efforts are underway to encourage public engagement with a series of town hall forums that will include topics on public safety, community enrichment, and infrastructure and development.
Defined here, the budget is the expenditure authorization or appropriation authority, by City Council, of public funds for a specific purpose. The total $687 million budget can be better understood as a $570 million operating budget and a $117 million capital budget. The table below provides an operating budget breakdown by fund. The city uses six different fund types which allows for a segregation of resources to be used for specific actions.
|Special Revenue Funds||119,447,363||112,059,462||117,657,579||118,736,991||17%|
|Internal Service Funds||44,405,119||44,118,079||45,627,662||47,459,841||7%|
|Reserved General Fund||563,404||725,992||821,700||223,700||<1%|
|Total Operating Budget||$532,543,180||$519,801,492||$564,648,059||$569,755,870||83%|
The $570 million operating budget includes funding for the day to day operations of enterprise operations (golf courses, housing services, parking system, sanitary sewers, solid waste collection, and storm sewer); the general fund (police and fire departments, parks and recreation, libraries, code inspections,general administration, and other activities); special revenue funds (such as Road Use Tax and various federal and state grant programs); debt service on general obligation debt; internal service operations that serve all the city departments; and expendable trust funds.
In the chart below, some operating budgets represent more than what many understand as daily operations. Examples include City Manager, Finance and Human Resources budgets. The City Manager Special Revenue budget accounts for economic development loans and projects. The Internal Service fund budget fund is related to the Equipment Maintenance Center. The Finance budget includes debt service and TIF payments for capital projects, Road Use Tax transfers, employee payroll taxes, and payments to the Des Moines Convention and Visitor's Bureaus and Bravo Greater Des Moines shown in Special Revenue, General and Other funds. Human Resources Special Revenue and Internal Service budgets are for employee health insurance and other benefits and tax transfers.
The $117 million capital budget includes funding for major construction or acquisition projects financed in whole or part through the issuance of bonds, federal and state funds, contributions, and user fees. A separate Capital Improvement Program (CIP) document details all the projects and funding sources. Below are the categories utilized in the 6-year Capital Improvement Program -- which the City updates and publishes annually and can also be found on the City website.