HomeMy WebLinkAboutReg 2010-08-16 Item 2 - Presentation - Budget OptionsTO: Mayor Haggerton
City Council
FROM: Jennifer Ferrer -Santa Ines, Senior Fiscal Coordinator
DATE: August 11, 2010
SUBJECT: 2011 -2012 Biennial Budget Presentation Options
ISSUE
Chapter 35A.34 of the Revised Code of Washington (RCW) mandates the City's budget
procedures. The Council adopted its first 2009 -2010 biennial budget in late 2008 The format
for the biennial budget was similar to prior annual budget documents issued, however, some of
its components are missing or do not satisfy criteria for a document that serves as a policy
document, a financial plan, operations guide, and communication device for citizens, Council,
and staff to use for financial planning.
BACKGROUND
The City Council established a two -year biennium budget in 2008 effective January 1, 2009. On
December 15, 2008, Council adopted its first City of Tukwila biennial budget. For many years
the format of the City's annual budget publication, including the first 2009 -2010 budget, has not
been updated or revised. A City's budget document serves a variety of purposes. The budget
should explain how the policies will be implemented in a practical way, be used as a planning
document and operations guide, and as a financial and communications tool.
DISCUSSION
The Finance department has selected three sample City budget documents for presentation and
consideration of the layout of Tukwila's future budget publications. All three City budgets have
received the distinguished budget presentation award for their publications. This means that
these Cities' overall budget document have received a rating of "proficient" or better in meeting
the Government Finance Officers Association (GFOA) guidelines for its distinguished budget
awards program.
The selected sample cities include Port Angeles, Burien, and Shoreline. For each, a printout of
the organization's budget summary and department detail pages will be distributed prior to the
presentation for review along with a reference page summary of sections that may be of
interest.
RECOMMENDATION
Jim Haggerton, Mayor
City of Tukwila
INFORMATIONAL MEMORANDUM
No recommendation, information only. The Finance department would like Council input and
suggestions on how to improve the budget layout to better serve the variety of purposes
outlined above.
ATTACHMENTS
Reference materials will be distributed prior to the presentation.
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