Both revenues and expenditures are budgeted on the modified accrual basis of accounting. In Enterprise Fund budgets (Wastewater and Water Production), depreciation is budgeted as an operating expense. However, proposed capital acquisitions and principal payments are listed in the program portion of the budget for planning purposes. In accordance with the California Law, the City Manager has the authority to approve budget adjustments, or the transfer of funds within a department and within a fund. Budgetary control during the year is maintained on a department basis and within a fund and not on a line item or program basis. To increase or decrease a department's appropriation, or to transfer funds from one department to another or from one fund to another, requires the approval of the City Council. The City Council grants such approval by Resolution.
View the current and past fiscal year operating budgets