FY 2013 Popular Annual Financial Report FY 2013 Popular Annual Financial Report | Page 8
Arlington
Financial Cycle
g Strate
gic
rtin
o
ep
e
op m
l
n
t
Bu
g
nnin
Pla
CAFR
R
may
dge
t D eve
• Budget kick off
• CMO reviews 2nd QTR BP/budget
• Department BP & budget modifications
/proposals due for next year
• Preliminary revenue for upcoming fiscal
year determined
JUNE
• CMO reviews budget & BP
• Modifications & proposals reviewed &
prioritized
• Proposed budget discussion with City
Manager
JULY
• 3rd QTR BP/budget compiled
• CMO & OMB finalize proposed budget
• Certified tax roll received from Tarrant
Appraisal District
AUGUST
TERMS
CAFR . . . . . . . . . . . Comprehensive Annual
Financial Report
PAFR. . . . . . . . . . . . . . . . . Popular Annual
Financial Report
ting Strate
nning
Pla
CAFR
R
BP . . . ep .o .r . . . . . . . . . .g .ic . . Business Plan
.
OS . . . . . . . . . . . . . . . . Official Statement
GFOA. . . . . . . . . . . . . Government Finance
Officers Association
t
n
CMO. . B u . . . . . . . . . CityeManager’s Office
. .
dge
t D evelo p m
OMB. . . . . . . . . . . . Office of Management
and Budget
8
JANUARY
• External Auditor, staff begin work on
CAFR & single audit
• 1st QTR business plan & budget compiled
• City Council coordinates strategic
planning session for upcoming fiscal year
FEBRUARY
• 1st QTR business plan/budget reviewed
by City Manager’s Office (CMO)
MARCH
• CAFR/PAFR completed
• City Council approved
• Official statement updated
APRIL
• 2nd QTR BP/budget compiled
• Potential bond issuance
• Rating agency review/OS update
• CAFR/PAFR submitted to GFOA
• CMO reviews 3rd QTR BP/budget
• Proposed budget presented to City
Council
• Budget town hall meetings conducted
with residents
SEPTEMBER
• Budget development discussion with City
Council
• Budget adopted
OCTOBER
• Finance discussions begin
• Fiscal year-end processing
NOVEMBER
• 4th QTR BP/budget compiled
• Fiscal year-end processing
• Budget document finalized
• Citizen survey developed
DECEMBER
• 4th QTR BP/budget reviewed
• New budget submitted to GFOA
• Citizen satisfaction survey completed