Budget & Annual Reports

Budget Process

The DeKalb budget process is a comprehensive mechanism for developing each year’s financial plan. This process includes input and feedback from the City Council, City staff, the Finance Advisory Committee and members of the public. According to the Government Finance Officers Association, the budget is “a statement of priorities for the community that:

 1) Communicates to stakeholders what services they can expect and how their tax  dollars are being spent
 2) Defines how the local government allocates its resources to achieve what is  important to the community
 3) Translates policies into action.”

In DeKalb, this principle guides the process of document development. About six months before the start of the fiscal year, department heads begin work with their staff to determine service and program priorities. These priorities are reached by analyzing past data and anticipation of future needs. Once a budget request draft is ready, it is reviewed by the City Manager’s Office and the Finance Department. Together, leadership reviews major operational changes, discusses objectives and reviews other requests. An effort is made to accomplish City goals in the most efficient way possible. This might include combining resource requests across departments to ensure fiscal responsibility. Unjustified items or requests are removed from the budget during this process. Concurrently, other budget document items are being updated by staff. This includes statistics and other items that help show a complete picture of the City’s fiscal plan for the upcoming year.

After revenue and expenditure estimates are finalized, the full draft budget is then reviewed during joint meetings of the City Council and the Finance Advisory Committee. If necessary, further revisions are made. Finally, the recommended budget is offered for comment at a public hearing and subsequent adoption by the Mayor and the City Council.

Historically, the City’s fiscal year was July 1 to June 30.  The FY16.5 budget was a 6-month budget (July 1 to December 31) to change the City’s fiscal year to the calendar year.  Therefore, beginning with the FY17 Budget, the City’s fiscal year is January 1 to December 31.
 
The City of DeKalb Budget is the culmination of strategic financial and operational planning. This document reflects sound decision-making and recommendations for the City’s future. The budget is monitored, reviewed and referenced throughout the year.

FY19 Adopted Budget
FY19 Proposed Budget
FY18 Adopted Budget
FY18 Proposed Budget
FY17 Budget  
FY16.5 Budget
FY16 Budget
FY15 Budget
All Archived City Budgets


Comprehensive Annual Financial Report (CAFR)

The Comprehensive Annual Financial Report (CAFR) report fulfills local and state laws requiring the City to issue an annual report on its financial position and activity presented in conformance with generally accepted accounting principles (GAAP) and audited in accordance with generally accepted auditing standards by an independent firm of certified public accountants.

FY17 Comprehensive Annual Financial Report
FY17 Management Letter
FY16.5 Comprehensive Annual Financial Report
FY16.5 Management Letter
FY16 Comprehensive Annual Financial Report
FY16 Management Letter 
FY15 Comprehensive Annual Financial Report
FY15 Management Letter
All Archived CAFRs


Popular Annual Financial Report (PAFR)

 

The Popular Annual Financial Report (PAFR) is a brief summary of the City's Comprehensive Annual Financial Report (CAFR).  This report is intended to increase knowledge throughout the community of DeKalb's financial condition.  The financial information within this report is taken in large part from the City's independently audited set of financial statements.  Unlike the CAFR, the PAFR is not prepared in accordance with generally accepted accounting principles.  In addition to providing financial information, the PAFR provides information about the City of DeKalb’s demographics, elected officials and government.


FY17 Popular Annual Financial Report
FY16.5 Popular Annual Financial Report
FY16 Popular Annual Financial Report 
FY15 Popular Annual Financial Report 
All Archived Popular Annual Financial Reports

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