The Bureau of the Budget and Management Research formulates the City's annual operating budget and recommends annual capital expenditures to the Director of Finance. It prepares fiscal notes for all local legislation, and provides policy and fiscal research and analysis on a variety of administrative, departmental and citywide issues. The bureau provides oversight of all budget expenditures. The bureau is responsible for the Administrative Manual, which communicates official City policies and procedures affecting City employees.
The Government Finance Officers Association has awarded the Distinguished Budget Presentation to the City of Baltimore for its annual budget for each year submitted since fiscal 1987. This is the highest form of recognition in governmental budgeting.
While Baltimore's fiscal year covers the period July 1 through June 30, the budget-making process for the next ensuing year begins during the current fiscal year. Agency heads are provided with budget instructions and guidance for developing agency requests, including a proposed funding level and general directions regarding the inclusion of new programs or the elimination of existing programs. During the Fall of the current fiscal year, operating budget requests are formally submitted to the Finance Department and capital budget requests are submitted to the Planning Commission.
The Department of Finance reviews the operating budget requests submitted by City agencies and prepares recommendations to ensure conformity with citywide goals identified by the Mayor. The department submits recommendations to the Board of Estimates for their review and development of recommendations to the City Council.
The Planning Commission reviews the capital budget requests submitted by City agencies and makes recommendations to ensure conformity with the first year of six-year Capital Improvement Program. Agency requests are submitted with Planning Commission recommendations to the Board of Estimates. The Board of Estimates forwards the proposed capital budget to the Director of Finance and Board of Finance. After review, their recommendations are forwarded to the Board of Estimates for review and development of recommendations to the City Council.
The Board of Estimates conducts formal hearings with the heads of City agencies in regard to operating and capital requests. The Board of Estimates prepares a proposed Ordinance of Estimates to be submitted to the City Council. A message from the Mayor, as a member of the Board of Estimates, explains the major emphasis and objectives of the City's budget for the next ensuing fiscal year.
The City Council conducts public hearings on the Ordinance of Estimates and may reduce or eliminate budget items, but may not increase or add new items. The City Council votes to pass the ordinance either with reductions to appropriations or as submitted. It is then forwarded to the Mayor who may disapprove some items of appropriations while approving the rest, but he may not increase or add budget items.
This document is the means by which the City's budget is given legal effect after approval by the Mayor and City Council.
Andrew W. Kleine
Chief
Bureau of Budget & Management Research