The Shadow
The proposed 2019-20 fiscal year budget calendar and budget process were discussed during Covington City Council’s Tuesday night work session.
This discussion provided an overview of the budget calendar and timeline and also an overview of what the city’s budget is and the process that goes into making the budget.
Director of Finance and Human Resources David Bryant gave the presentation Tuesday night.
He opened his presentation by emphasizing the word “guarantee.”
“Merriam-Webster defines guarantee as, to assert confidently,” Bryant said to council.
He continued, “The only guarantee that we [Bryant and his staff] can provide council with at this time is that the numbers are going to change during this budget process, and both of us will contribute to those changes.”
During the budget process, there will be several meetings held throughout March and April to get the budget ironed out.
April 30 is a significant date on this calendar because that will be the date where the recommended budget and budget message will be delivered by interim City Manager Clay Good-man to Covington Mayor Tom Sibold and city council.
After that announcement, more meetings, public hearings and reading of ordinances concerning the budget will take place throughout May and June.
The last key date in the budget calendar is June 30. By that date, the budget must be adopted by council.
Bryant also stressed that all dates, times and meetings can be adjusted at city council’s direction and budget completion needs.
Later in Bryant’s presentation, he broke down what a budget is.
“A?budget is a policy document that is a statement of allocation of the city’s available resources to achieve our objectives and best meet the needs of our constituents,” Bryant said.
Bryant also said a budget is the following things:
— Financial Plan:?of how the city will receive and spend its money over a fiscal period, in this case from July 1 through June 30, 2020;
— Operations Guide: which serves as a link between available financial resources and human behavior to accomplish policy objectives;
— Communications Device: that serves as a representation of planned activities and how local dollars are spent.
Bryant then explained the steps of a typical budget process which are policy and planning priorities, agency requests, chief executive proposal, legislative process, implementation and audit evaluation.
The final thing Bryant discussed was the city’s method of budgeting, which is line-item budgeting.
Bryant stated that it has more advantages than not.
The advantages of line-item budgeting, according to Bryant, are simplicity, micro-level expense control, easier justification based on the previous year, flexible control (move within function) and reliance on historical data.
The disadvantages of line-item budgeting are a lack of analysis other than comparing what is on the line and the possible encouragement of unnecessary spending at the end of the fiscal year if money is left over in the line item.
The next budget presentation will take place May 12 during council’s regular May meeting at 6:30 p.m.
Any budget information can be found at www.covington.va.us.
Following Tuesday’s work session, council met briefly during a special called meeting to discuss the method in which the permanent Covington city manager will be recruited.
It was approved that the recruitment process would be done internally by way of a 4-1 vote, with District 2 Councilman Allan Tucker dissenting.
The following items were approved to be placed on the agenda for next week’s regular meeting:
— To consider an appointment of Gene Wood to the Iudustrial Development Authority Board;
— To consider two appointments to the Redevelopment and Housing Board;
— To consider second reading of Ordinance O-19-01 regarding the name change for the Industrial Development Authority;
— To consider first reading of Ordinance O-19-02 regarding the rezoning of 135 N. Alleghany Avenue and 00000 N. Alleghany Avenue from R-3 to C-1;
— To consider Appropriation Resolution R-19-16 regarding Game Time Grant (Jeter-Watson) in the amount of $7,120.15;
— To consider Appropriation Resolution R-19-17 regarding Covington City Public Schools in the amount of $45,911;
— To consider Appropriation Resolution R-19-18 regarding EMS?Training/ Volunteers in the amount of $3,500;
— To consider Appropriation Resolution R-19-19 regarding Maple Avenue Streetscape Project Phase III in the amount of $35,181 (20 percent local match);
— To consider Appropriation Resolution R-19-20 regarding personnel cost/city manager’s office in the amount of $57,255.69;
— To consider Appropriation Resolution R-19-21 regarding legal services/ personnel contracts/administration/economic development in the amount of $40,000;
— To consider Appropriation Resolution R-19-22 regarding Public Works/ streets/sidewalks/paving/equipment in the amount of $30,998.25;
— To consider Appropriation Resolution R-19-23 regarding Parks and Recreation/weather related personnel and operational costs in the amount of $53,526;
— To consider Appropriation Resolution R-19-24 regarding Cedar Hill Cemetery/weather related personnel and operational costs in the amount of $10,000;
— To consider Appropriation Resolution R-19-25 regarding contingencies in the amount of $16,507.91;
— To consider Appropriation Resolution R-19-26 regarding refuse collection/ personnel/leachate hauling in the amount of $10,565;
— To consider Appropriation Resolution R-19-27 regarding refuse disposal in the amount of $37,951.25;
— To consider Appropriation Resolution R-19-28 regarding wastewater collection/clearing roads/three pump stations/wastewater removal (DEQ city project) in the amount of $12,759.07;
— Lease Agreement with old Edgemont School;
— HOPE Performance Agreement.
