Budget Development Phase
Based on Council's priorities and strategic policy direction, departments develop workplans and program objectives for the budget period. Base budgets, which represent existing service levels, are adjusted for price changes, i.e. inflation and compensation adjustments. Supplemental decision packages are prepared by departments to address growth, service level changes, citizen and Council priorities. Decision packages are balanced to forecasted available resources by balancing to funding targets, reducing base budgets, identifying additional revenues, and/or forming partnerships with other departments.