CGFO PHASES OF THE
BUDGET PROCESS
QUESTIONS AND
ANSWERS GRADED A+
2025-2026
Six phases - ANS-Budget manual (Call)
Agency/department budget requests
Preparation of proposed budget
Legislature consideration and adoption
Implementation
Audit and evaluation
Phase 1 - budget manual - ANS-Responsibility for initiating budget cycle rests with the
CEO, usually the City Manager or Mayor
Budget call or manual - ANS-Contains instructions sent to agency and department
heads concerning the submission of information for the budget year
Components of budget manual - ANS-Statement from CEO or budget officer outlining
fiscal position
Description of budget process
Budget calendar
Assumptions to be used for requests
Forms to be used with instructions
, Phase 2 - Department requests - ANS-Prepared by agency/ department
-Transmittal memo that outlines its major objectives and initiatives for the budget year
-Budget schedules that detail the amount requested
-Narrative justification of requested amount
-Workforce ratios for some expenditure items
Narrative justifications include - ANS-1) Descriptions of current services provided by
the agency/ department
2) Identify additional needs and the reasons for the increased activity
3) Discuss the implications of not funding the requested amount
4) Supporting documentation, if appropriate and relevant, to show how the request
amount was determined
Phase 3 - Preparation - ANS-Budget staff reviews requests to ensure:
*Compliance with budget instructions
*Revenues and expenditures balance
*Realistic revenue projections
Works with chief executive and management team to determine which requests and
funding levels will be included in the budget
Florida Department of Revenue provides information about revenue to local
governments
Phase 4 - legislative consideration and adoption - ANS-(a) Executive proposal is
presented to legislative body for consideration
(b) Legislative body reviews to ensure the budget addresses their constituents' needs
(c) Holds public hearings in accordance with Florida Statutes and local ordinances
Public hearings in compliance with State Statutes dictate: - ANS-*Date, Time, and Place
of hearings
BUDGET PROCESS
QUESTIONS AND
ANSWERS GRADED A+
2025-2026
Six phases - ANS-Budget manual (Call)
Agency/department budget requests
Preparation of proposed budget
Legislature consideration and adoption
Implementation
Audit and evaluation
Phase 1 - budget manual - ANS-Responsibility for initiating budget cycle rests with the
CEO, usually the City Manager or Mayor
Budget call or manual - ANS-Contains instructions sent to agency and department
heads concerning the submission of information for the budget year
Components of budget manual - ANS-Statement from CEO or budget officer outlining
fiscal position
Description of budget process
Budget calendar
Assumptions to be used for requests
Forms to be used with instructions
, Phase 2 - Department requests - ANS-Prepared by agency/ department
-Transmittal memo that outlines its major objectives and initiatives for the budget year
-Budget schedules that detail the amount requested
-Narrative justification of requested amount
-Workforce ratios for some expenditure items
Narrative justifications include - ANS-1) Descriptions of current services provided by
the agency/ department
2) Identify additional needs and the reasons for the increased activity
3) Discuss the implications of not funding the requested amount
4) Supporting documentation, if appropriate and relevant, to show how the request
amount was determined
Phase 3 - Preparation - ANS-Budget staff reviews requests to ensure:
*Compliance with budget instructions
*Revenues and expenditures balance
*Realistic revenue projections
Works with chief executive and management team to determine which requests and
funding levels will be included in the budget
Florida Department of Revenue provides information about revenue to local
governments
Phase 4 - legislative consideration and adoption - ANS-(a) Executive proposal is
presented to legislative body for consideration
(b) Legislative body reviews to ensure the budget addresses their constituents' needs
(c) Holds public hearings in accordance with Florida Statutes and local ordinances
Public hearings in compliance with State Statutes dictate: - ANS-*Date, Time, and Place
of hearings
