City Budget

What is a Budget?

Budget development is one of the most important processes a City engages in on a continuing basis.  The budget serves multiple functions for the City.  First of all, the budget is a financial plan that ties financial resources to specific activities.  Second, the budget is a policy document that establishes the activities and projects that the City will pursue and provides an organizational framework for implementing those activities.  Finally, the budget serves as a vehicle for communicating with the public about the planned activities of the City.

2023 Budget

Budget Preparation

Preparation of the City's budget occurs primarily during the summer months just prior to establishing the City's mill levy rate for the following year, although implementation is a year-round process.  The City of Augusta uses a single-year approach, although some cities use a multi-year approach to budgeting.  The budget presents actual figures for prior years, revised figures for the current year and budgeted figures for the coming year.

The City Manager and the Finance Director meet with each Department Head who has prepared budget requests based on projected needs within their scope of responsibility. Each line item is discussed and adjusted to fit the next year's projections. The City Manager's approach in these meetings is to make certain there is adequate justification for increasing budget requests based on a detailed scope of work or specific need to purchase items. Similarly, there needs to be justification for maintaining an existing line item budget level if historically the funds have not been used. Finally, the City Manager reviews areas that may need more funding to fit the community's priorities based upon his or her perceptions, management experience, and City Council priorities.

2024 Budget Calendar (Updated as Meetings Are Scheduled)

January-May 2023 Department Head Meetings
February 13, 2023 City Council Strategic Budget Retreat, Part 1
February 25, 2023 City Council Strategic Budget Retreat, Part 2
April 2023 Budget Work Session #1 - Special Purpose Funds, Economic Trends, and Projects
May 2023 Budget Work Session #2 - Enterprise and Special Revenue Fund Budgets
June 2023 Budget Work Session #3 - Special Revenue, Enterprise, and General Funds; Library Funds; Health Insurance Presentation
June 2023 Budget Work Session #4 - Special Revenue, Enterprise, Other Tax Supported, and General Funds

Past City Budget Documents

2023 City Budget
2022 City Budget
2021 City Budget
2020 City Budget
2019 City Budget
2018 City Budget
2017 City Budget
2016 City Budget
2015 City Budget
2014 City Budget
2013 City Budget
2012 City Budget
2011 City Budget Brief
2010 City Budget Brief