FY25 GFOA Budget - Flipbook - Page 16
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BUDGETING PROCESS AND CALENDAR
FISCAL YEAR 2025 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 160.
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 16 | BARTLETT FIRE PROTECTION DISTRICT | BUDGET OVERVIEW
