General Budget Information
As part of the Biennial Budget process, City of San Leandro’s budget conforms with the professional standards of the Government Finance Officers Association (GFOA), and the National Advisory Council on State and Local Budgeting (NACSLB) principles.
These principles are outlined as follows:
The City Charter mandates that at least thirty-five days prior to the beginning of each fiscal year, the City Manager shall submit to the Council a proposed budget for such fiscal year. The Council holds public meetings to discuss the proposed budget, including a formal public hearing. The City Council by resolution shall adopt the budget with such revisions as it deems necessary no later than June 30th.
The budget process involves the citizens, City Council and staff, and each play a critical role in the budget development. The Biennial Budget furnishes department directors with an opportunity to justify departmental work programs, to propose changes in services, and to recommend revisions in organizational structure and work methods. It also enables the City Manager to review these aspects and make appropriate recommendations to the City Council.
Presentation of the Biennial Budget to the City Council provides an opportunity to explain municipal programs and organizational structures. It also allows the Council to judge the adequacy of the proposed operating programs, to determine basic organizational and personnel staffing patterns, and to establish the level of municipal services to be rendered with the available resources. In order to accomplish these objectives, the Biennial Budget must combine a detailed explanation of anticipated financial resources for the ensuing fiscal years with proposed expenditures, supported by sufficient information on the proposed programs and activities to assess the appropriateness of the recommended levels of services.
Principle I – Establish Broad Goals
Element 1: Assess community needs, priorities, challenges and opportunities.
Element 2: Identify opportunities and challenges for government services, capital assets and management.
Element 3: Develop and disseminate broad goals.
Principle II – Develop Approaches
Element 4: Adopt financial policies.
Element 5: Develop programmatic, operating, and capital policies and plans.
Element 6: Develop programs and services that are consistent with policies and plans.
Element 7: Develop management strategies.
Principle III – Develop Budget
Element 8: Develop a process for preparing and adopting a budget.
Element 9: Develop and evaluate financial options.
Element 10: Make choices necessary to adopt a budget.
Principle IV – Evaluate Performance
Element 11: Monitor, measure and evaluate performance.
Element 12: Make adjustments as needed.