BFPD FY26 GFOA Budget - Flipbook - Page 18
| BUDGETING PROCESS AND CALENDAR
FISCAL YEAR 2026 BUDGET PROCESS EXPLAINED:
The Board of Trustees follows these procedures in establishing the budget:
1. The Fire Chief and budget committee prepare a proposed operating budget which is submitted to
the Board of Trustees for their approval. The budget document is made available for public
inspection for at least 30 days prior to Board action.
2. The Board of Trustees is required to hold at least one public hearing prior to passage of the
annual Budget and Appropriation Ordinance. The budget is an estimate of actual expenditures
and the appropriation represents the legal spending limit.
3. The Budget and Appropriation Ordinance must be enacted into law prior to the end of the first
quarter of the fiscal year (March 31).
4. The Board of Trustees has the power to: Amend the Budget and Appropriation Ordinance in the
same manner as its enactment, transfer between line items of any fund an amount not exceeding
in the aggregate the total amount appropriated for that fund, and transfer any appropriation item it
anticipates being unexpended to any other appropriation item.
5. Expenditures legally may not exceed the total appropriations at the fund level. All unspent
budgetary amounts lapse at year-end. The budget information in the financial statements includes
adjustments made during the year.
The budget is prepared for all funds on the same basis as the basic financial statements and is consistent
with GAAP. The budget is derived from the annual Budget and Appropriation Ordinance of the District.
All budgetary funds are controlled by an integrated budgetary accounting system in accordance, with
various legal requirements, which govern the District. For further financial policies, please see the
appendix beginning on page 165.
Amending the Budget
Bartlett Fire Protection District may amend the budget at any time if the Board of Trustees adopts a
supplemental appropriation ordinance. The Board of Trustees may also approve a transfer of funds
between line item with a two-thirds vote. In order to amend the budget a tentative amendment is presented
with the Budget and Appropriation Ordinance. Notice of the proposed amendment must be posted at least
30 days prior to the Board of Trustees meeting to take action on the amendment. This notice is given to
provide the opportunity for public participation. A Public Hearing is also to be held prior to the Board of
Trustees taking action on the amendment.
Public Participation
During each portion of the budgeting process held in front of the Board, public participation is allowed
and encouraged. Furthermore, public participation is required for the creation of a Strategic Plan at the
District, which heavily informs the District’s budget yearly. This promotes an active community-base
with direct influence over the District’s budget. Despite this, the District seeks to improve and incorporate
additional public participation whenever possible.
P a g e 18 | BARTLETT FIRE PROTECTION DISTRICT | INTRODUCTION
