About the Budget Division for the City of St. Louis
Responsibilities & Activities
The Budget Division serves under the Board of Estimate and Apportionment and is responsible for the development and monitoring of the City's annual budget and operating plan.
The Budget Division provides estimates of available City revenues and works closely with operating departments in reviewing budgetary requirements for supporting City services. Over the course of a year, this office may conduct a variety of fiscal analyses related to special projects such as bond issues, revenue and expenditure trend analyses and potential impact statements on proposed legislation.
The Budget Division has a staff of five, including the Budget Director, a Budget Manager, a Senior Budget Analyst, a Budget Analyst and an Executive Secretary II.
Paul W. Payne, Budget Director
Edward Bess, Senior Budget Analyst
Jane Susman, Budget Manager
Joan McCray, Budget Analyst
Michelle Robinson, Executive Secretary II
The budget for the City is an Annual Operating Plan serving as the guidebook for the fiscal year. It sets policy, identifies new initiatives and allocates the resources necessary to maintain City services and meet the objectives of the fiscal year. The fiscal year for the City of St. Louis runs from July 1 to June 30.
The General Fund and most special fund budgets are formulated on a modified accrual basis. Encumbrances, including outstanding purchase orders, are budgeted as expenses but revenues are recognized only when they are actually received.
Enterprise fund appropriations including the Airport and Water Divisions are budgeted on a cash basis. Both expenditures and revenues are recognized when actually paid or received. In accordance with state law, the budget must be balanced when adopted.