Budget Process

The City Manager prepares an annual budget for the ensuing fiscal year. The budget is based upon information provided by the various City departments and employees. After a proposed budget is prepared, it is submitted to the City Council for review. The City Council may revise, alter, increase or decrease the items contained in the proposed budget, provided that total authorized expenditures from any fund do not exceed the estimated revenues to be received plus any unencumbered balance or less any deficit estimated for the beginning of the budget year. The budget is legally enacted by ordinance following public hearing on the proposed budget.

Financial Plan
Pursuant to the Missouri Statutes, the annual budget must set forth a complete financial plan for the ensuing fiscal year, and must include at least the following information:
  • A budget message describing the important features of the budget and major changes from the preceding year
  • Estimated revenues to be received from all sources for the budget year, with a comparative statement of actual or estimated revenues for the two years next preceding, itemized by year, fund and source
  • Proposed expenditures for each department, office, commission, and other classifications for the budget year, together with a comparative statement of actual or estimated expenditures for the two years next preceding, itemized by year, fund, activity and object
  • The amount required for the payment of interest, amortization and redemption charges on debt
  • A general budget summary
Within a fiscal year, the City Manager may transfer all or any part of any unencumbered appropriation balance among programs within a department. The City Council may by ordinance transfer part or all of an unencumbered appropriation balance from one department to another.