Okay, everyone, let's go ahead and get started.

I'm gonna call this work session to order now that we've got all of our papers in front of us.

Um today we are noticed from uh one paper to two PM.

This is a work session on we get a two for today.

So one is um an overview of how the city budget works um and an opportunity to really look at that, look back at some existing budget documents and unpack what's going on there, ask some questions before we formally move into our budget process.

And then uh the second piece will be a preliminary discussion of thinking ahead to our FY26.

Uh so next year's budget priorities from the assembly.

So we'll look back at kind of what's been done in the past and then just have an open discussion.

So um the first part though, I will turn it over to our budget experts.

Um, and then we'll have uh a presentation there.

So before we do that, we will do introductions, we'll go around the room, starting with Mr.

Martinez.

George Martinez.

Aaron Baldwin Day, Jared Kirker, Keith McCormick, Yara Silvers, Daniel Volant.

Anna Brawley, Felix Rivera.

And on the phone, we have Mr.

Johnson.

I'm here.

Thank you.

Okay, any other members on the phone.

Okay, and we are also joined in the room.

Our our presenters can introduce themselves in a second.

We are joined by um uh clerk's office, legislative services, our our intern on his last day, uh, Martin, and um members of the administration and some members of the public.

I will also give a shout out to uh the students in the back or a student and some friends um who are listening in uh for a class and getting a good introduction to our budget.

So uh with that, I will turn it.

Sorry.

Oh, yeah.

Um, I will turn it to our budget analyst, Mr.

Farina, and then our OMB director, Miss Browse.

Go ahead.

If you could also remind us which of the stack of papers we should look at.

Thank you.

So uh Matthew Bruna, the assembly's budget program and budget analyst.

We're gonna I made a quick agenda for us.

So we're gonna start do a quick introduction, budget basics, and then we'll go through the terminology, some code review, and that is all in your blue packet.

And then I will turn it over to the director, and she's gonna go through some more big picture items, and then after that, we'll go move on to the budget priorities.

So yeah, we don't have many defined things in our code for budget, but the two big ones are appropriations, which is essentially a unit of funding that the assembly provides a department to spend and categories, which are what you will see called commitment items or expense classes.

Those are the two normal ones.

Um and essentially what this means is the assembly gives departments authority to spend.

So if you look at a appropriation as an authority to spend money.

So there's not a large section there.

Um when it comes to education, there is limited X action the assembly can take on the school board's budget.

Um it's in section six zero five of the charter.

Essentially, the assembly can increase or decrease the budget in total, and that is it.

Um the budget is presented to the school board by the superintendent, they have a public hearing, and then if the assembly does change anything, they will have another public hearing, at least one.

Um, and they must do that before 90 days before the end of the fiscal year, which is different than our fiscal year, they work on the state's fiscal year of July through June 30th, July 1, June 30th.

And so Article 13, Roman numerals counting.

Um is the main area where all the laws are that affect the assembly and finances.

Um our fiscal year, unlike the school boards is January 1st to December 31st, which is the same as the calendar year.

Um procedural things, the budget is submitted 90 days before the end of the fiscal year.

We have to have two public hearings, one at least 21 days after the budget is submitted, but and then another one not more than four not less than 14 days before the budget's approved, which is wordy, but basically you have to wait a couple weeks for everyone to read it, and you have to have one right before you approve it.

Um the assembly can increase, decrease, remove, or add items, and I will get two examples on that as well.

Uh any questions on the timing of these ones.

It's not quite the meat yet.

Um, and then one thing that often gets overlooked when going through code is charter commission commentary because it is legally binding and important.

And in our cases, there is a comment on reduction in transfer of appropriations.

Um it uses the definitions that I showed earlier of categories and appropriations, and essentially what this section says is the assembly can appropriate all the way down to a single expense.

And what is most commonly seen is when we use project codes for something.

So, like the event the new cameras at the assembly chambers have a project code.

And so any money appropriated to that project code cannot be spent on anything else without the assembly's approval.