Tuesday, February 14, 2023 |
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UPCOMING
BUDGET
MEETINGS:
Wednesday, Feb. 15
7 p.m.
City Council Special Meeting
FY2024 budget presentation by the City Manager
Wednesday, March 1
7 p.m.
City Council Workshop
Budget review:
Executive, Finance, Recreation, Library, and DoverNet departmental budgets
Wednesday, March 8
6 p.m.
City Council Workshop
Budget review:
School Department budget.
Will be followed by a regular meeting at 7 p.m.
Wednesday, March 15
7 p.m.
City Council Special Meeting
School budget public hearing
Wednesday, March 15
follows special meeting
City Council Workshop
Budget review:
Police, Fire and Rescue, and Planning departments
Wednesday, March 22
7 p.m.
City Council Meeting
City budget public hearing
Wednesday, March 29
7 p.m.
City Council Workshop
Community Services budget
Wednesday, April 5
6 p.m.
City Council Workshop
General budget review
Wednesday, April 5
Following Workshop
City Council Special Meeting
Budget adoption
Wednesday, April 12
7 p.m.
City Council Meeting
Fallback budget adoption date
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MORE
INFORMATION, RESOURCES
AVAILABLE AT:
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FY2024 budget presentations begin Wednesday, Feb. 15 |
Each year I present a proposed fiscal year budget to the City Council. That initial budget presentation is followed by additional budget meetings, workshops and public hearings, all leading up to the City Council's vote on the budget, to occur in April this year. Our fiscal year budget spans July 1 to June 30.
Because the adoption of the budget is the single-most important policy decision before the City Council, and among the most significant interests before the community, I maintain an online resource -- Budget Revealed -- intended to provide you with a closer look at the City of Dover's budget process, including important information about the how the budget is prepared, how budget priorities are determined, how the budget is funded, and the role of the City Council in deliberating and adopting a budget each spring. Budget Revealed helps explain our budget process in greater detail so elected officials are well informed and the public engaged in shaping budget priorities.
The budget I submit to the City Council each year is the culmination of a process that incorporates long-term strategic information derived from many components, including the City's Master Plan, Capital Improvements Program, administrative staff requests, the education budget adopted by the School Board in January, consultation with the citizens who represent the City's boards and commissions, and a thorough review of all municipal services.
In preparing the budget, I adhere to an approach that considers the following:
- No proposed across-the-board cuts. These cuts are irresponsible and scatter resources without focus;
- Budgeted operating services should reflect the community's priorities;
- The quality of the City's basic, core programs and services should be maintained, not jeopardized;
- Reductions made to programs and services may affect some City functions more than others;
- Fees may be considered for programs or services that primarily benefit individuals and not the "greater good" of the community;
- Budget adjustments must be sustainable;
- Recognize that services are provided by people.
These are among the factors that help shape the proposed budget each year. As a result, the budget I submit to the City Council prioritizes and supports efficient, core municipal services, such as public safety, education, and infrastructure maintenance.
I will present the proposed Fiscal Year 2024 budget to the City Council on Wednesday, Feb. 15, at 7 p.m., in Council Chambers at City Hall. The meeting will be televised live on Channel 22 and online, as are all City Council meetings, and available for on-demand viewing on the City's website. The FY 2024 budget, once presented to the Council, will be available online at Budget Revealed. Hard copies of the proposed budget will also be available to review at the City Clerk's office at City Hall and the Dover Public Library.
In addition to the Budget Revealed website, which includes updated information about the upcoming budget, previous budgets, and additional information about the budget process, I also regularly send out this newsletter.
I invite you to be part of the budget process and a participant in the stewardship of our community.
Below is the tentative schedule of City Council budget meetings and workshops:
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Feb. 15, 2023: City Manager's budget presentation to the City Council
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March 1, 2023: Budget workshop on Executive, Finance, Recreation, Welfare, DoverNet and Library department budgets
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March 8, 2023: Budget workshop on the School Department budget
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March 15, 2023: Special meeting, including a public hearing on the education portion of the proposed budget
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March 15, 2023: following the special meeting, budget workshop on the Police, Fire and Rescue, and Planning department budgets
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March 22, 2023: Regular meeting, including a public hearing on the City portion of the proposed budget
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March 29, 2023: Budget workshop on the Community Services budget
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April 5, 2023: Budget workshop, followed by special meeting for adoption of the budget
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April 12, 2023: Regular meeting, which is also reserved as a fallback date for budget adoption, if necessary
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J. Michael Joyal, Jr.
City Manager
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The School Board adopted the School Department’s FY2024 budget on Jan. 17 but scheduled further budget discussions for Jan. 30.
In a 6-1 vote at the Jan. 30 special meeting, the board approved a bottom-line budget of $84,614,778, a 0.6% increase from the current FY2023 budget. The budget calls for $51,845,354 to be raised by local property tax, exceeding the estimated tax cap calculation by $538,373. The revised budget reduced the amount over the city’s estimated tax cap by $587,290 from the original Jan. 17 adopted budget. School Board member Maggie Fogarty voted against the resolution.
The budget will be included in the City Manager’s citywide budget that will be presented to the City Council on Feb. 15.
Documents detailing the FY2024 budget are posted to the FY2024 Budget Revealed webpage, along with other budget documents and videos of budget meetings and workshops.
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Long before a proposed budget is presented to the City Council, many factors contribute to how the budget is developed over the course of the fiscal year. Although the budget is largely the result of a detailed and complex analysis of city finances, many other factors help shape the proposed budget.
The budget is developed with direction from the adopted City Financial Policies. These include maintenance of reserves, capital outlay financing and debt policies.
The City's budget process begins annually in the fall with the Capital Improvements Program (CIP) budget. All capital spending of $25,000 or more for items with useful lives of three years or longer is included in the CIP. Based on City Council financing policy, items are identified for bonding, annual operating budget or other types of financing. Items identified for the annual operating budget are included in the next City Manager's proposed annual budget.
Departments are responsible for submitting their annual budget request to the City Manager. After reviews with the departments, the City Manager makes any final adjustments to the proposed budget. The City Manager's proposed annual budget (which includes the School Board request) for the next fiscal year is due to the City Council by Feb. 15 of each year. (In previous years, the deadline was April 15; however, the City Council updated the budget schedule through an ordinance change in August 2022.) The City Council may add to, or cut from, the Manager's proposed budget by majority vote; however, the City Council must pass the budget by April 15 after separate public hearings for the City and School budgets and the budget becomes effective July 1. To adopt a tax-cap compliant budget, a majority vote of the City Council is required. Adopting a budget above the tax cap requires a two-thirds affirmative vote by the City Council.
If the City Council does not adopt the budget by April 15, the City Manager's proposed budget takes effect July 1. After the original budget is adopted, the City Manager may make appropriation transfers within a non-school department or transfer between non-school departments with City Council approval. After initial adoption, the City Council may amend the budget by a two-thirds vote.
Several other factors contribute to the development of the budget over the course of the year, including:
The Master Plan
The Master Plan is a comprehensive plan which guides the long-term development of the community. This plan is a good gauge of community expectations and priorities and is an important contributing factor to the proposed budget. For more on the Master Plan, click here.
Contractual obligations
Another important factor in developing the budget is the City's contractual obligations. These include debt service, long-term contracts with vendors, and labor contracts, for example.
Operational needs
A careful analysis of the city's operational needs, including inflationary increases, is another factor in preparing the budget.
Mandates and downshifting
Preparing a proposed budget also requires careful attention to the cost of state and federal mandates and the downshifting of costs. This includes the permitting for wastewater treatment, stormwater mandates by state and federal agencies and the associated equipment upgrades, and reduced education adequacy funding. These and other mandates or downshifting of costs to the city can have financial implications in the current fiscal year and for years to come.
Solid financial policies
In preparing the budget each year, the city adheres to consistent and established financial policies. These policies ensure stringent compliance with accounting and budgeting standards, balanced budgets, and maintain stabilization funds, such as the fund balance.
The Tax Cap
By charter, the City of Dover's budget is required to meet the constraints of a tax cap, which limits spending based on a formula that weighs development, the prior year's budget, and the cost of living index. The budget process is guided by the provisions of the tax cap. Proposed budgets above the tax cap require a two-thirds majority vote of the City Council.
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Want to know more? In addition to the online resource for this fiscal year's budget, check out Budget Revealed for more information about the budget process, including previous budgets, insight into the budget cycle, and additional multimedia content.
Click on the image below to view:
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