It seems we are always budgeting?

State law governs the budgets of cities.  You can find that law at RCW 35.33

Most cities start their budgets in late spring or early summer.  With multiple funds and many different activities to keep track of, it can take time to do it well.  (See "The Numbers do add up")

The budgets are usually started with some policy guidance by the city council in the spring (or so).  This is followed by the development of a spending plan that meets those goals and continues the important programs of the city.  This usually occurs over the summer.

Cities then begin to discuss these plans.  The "preliminary budget" (the budget recommended to the Council by the Mayor or City Manager) is provided to the Council and the public.

The public is often invited to comment on the goals that the Council sets in the spring, but will definitely get a chance to comment on the preliminary budget.

The Council and public then discuss the budget proposal in open public meetings during the fall.

Once the Council is satisfied that the budget meets the needs of the community, they must adopt a budget before the end of the year.

The City cannot spend money without having first appropriated it (that is a fancy way to say passed a budget with that money appropriated to be spent on the specific purposes).

The budget is then documented and published after the first of the year.  Many cities then spend the next several months putting the annual financial report for the previous year together, and then start the budget process over again.

You can find out more about the budget schedule from the Municipal Research and Services Center's (MRSC) web site.  They publish the calendar based on state law each year in their "Budget Suggestions" handbook.

Also, the "National Advisory Council on State and Local Budgeting" worked to develop a standard of excellence in governmental budgeting.  You can find their work at the Government Finance Officers Association web site. (Select NACSLB practices choice from menu on the left)

If you are interested in the "graduate level course" click here

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