The Budget Process
In the City of Puyallup, the budget process is a team effort with the City Council setting goals and priorities, each department proposing expenditure levels to meet those goals (with expenditures for personnel and other expenses limited to those goals), and everyone working together to ensure total expenses are within available revenues and the appropriate level of funding is maintained.
The City uses a program level budget approach and uses that level of detail in the budget document. However, the budget is adopted by the City Council at the total fund level.
The process used by the City of Puyallup has evolved over the years to insure timely and accurate submittals with the most efficiency possible. The underlying assumption is that current programs and service levels will be maintained with new programs meeting City Council goals and priorities. All estimates for existing programs and personnel and new programs are made by the operating departments in the summer and compiled to compare against the budget policies and goals.
Capital Improvement/Project Budget
The City of Puyallup maintains a Capital Facilties Plan (CFP) which is reviewed and updated annually. A summary is included in the budget document.
All capital improvements are identified in the capital facilities portion of the City's Comprehensive Plan. The capital improvements in the annual budget must be identified in the Capital Facilities Plan and properly funded or the Comprehensive Plan must be amended. This can only be done by the City Council in coordination with the budget process. The identification of capital projects is initated by all departments, and the list of capital projects, after review by the City Manager, is presented to the City Council. The Council reviews the list, holds public hearings, and makes adjustments as deemed necessary. Approved and funded capital projects are then incorporated in the budget by fund.