Department of Finance
Office of Budget &
68 Mitchell Street
Atlanta, GA 30303
Youlanda Carr, Interim, Budget Chief
Shawn A. Gabriel, Director
Office of Budget & Fiscal Policy
The Office of Budget and Fiscal Policy oversees budgetary and fiscal recommendations and policies for every City agency. We consider the intersection between public policy and revenue realities to design and implement the City’s budget each year.
Creating the City Budget: A Quick Overview
There are four main entities involved in conceptualizing and finalizing the budget.
- Prepares and submits the proposed annual budget ordinance to the governing body no later than its first regular meeting in May, preceding the commencement of the fiscal year
- Considers the resolution submitted by City Council’s Finance/Executive Committee, based on council members’ suggestions for budget priorities
- Mayor and chief financial officer (CFO) may choose to consider the resolution in preparing the budget
- Holds one or more public hearings on the proposed budget; advertises said meeting(s) in a general-circulation newspaper at least seven (7) days before the date of the hearing
- Amends the proposed annual budget as many times as necessary, so long as the final version allows for all legal and Charter-mandated expenditures
- City Council has until June to adopt the annual budget for the upcoming fiscal year
- Works alongside City Council to submit an anticipated revenue report to the mayor for use in preparing the budget
- Upon filing revenue anticipations, needs no approval or disapproval, as they are binding upon the City Council
Chief Financial Officer
- Five days before the meeting at which the final budget will be submitted to the City Council, the CFO must provide a complete detailed written copy of the final version of the budget
Operating Budget Policies
City Council adopts general, special revenue and debt service fund budgets with the level of legal budgetary control that the office level establishes. The city must have a balanced budget (spending no more than it takes in) each year. It also must have controls in place to maintain compliance with legal budgetary provisions. City Council must approve appropriations for capital projects on an individual basis, at the project’s initial approval.
Budget Review Calendar
All Departments prepare, enter and upload data
Full Council Meetings
Adoption of 5 Yr. Plan
Finance Executive Meeting
Updates to Budget
Proposed Budget Book Draft Review & Finalization
Finance Executive Meetings
Budget Overview/Department Briefings
Full Council Meetings
Special Called Council Meeting
Public Hearings for Tax Millage Rate (Morning & Evening)
Budget Commission meets to Approve anticipations
Full Council Meeting
Mayor Approves/Vetoes Adopted Ordinances
Note: Dates and times will be added as they become available. All dates are subject to change.
*If the date has changed to suit the operating schedule, but is different in the code, indicate that with an asterisk.
The Budget Documents listed here presents a high level view of how the City’s Revenues and Expenditures are allocated. Previous years documents provide a year to year comparison.
Monthly Financial Reports
The Monthly Financial Reports are instrumental in validating the month to month impact of the General Fund Budget. This Variance Analysis report offers a detailed picture of the budgeted vs. actual accounting of Revenues and Expenditures.
Five-Year Financial Plan
The City’s introduction of a five year planning process allows the City to identify future revenue and expense trends and proactively identify ways to improve financial viability. A five-year plan is a critical forecasting tool for the City. The refinement of assumptions, historical trends and policy decisions will have a direct impact on the City’s ability to address volatile economic conditions.
Popular Annual Financial Report for Year Ended June 30, 2012
Comprehensive Annual Financial Report for Year Ended June 30, 2012