As seen in figure 9.1, budget execution continually takes place in the
background of this cycle, because budgets are executed over 12 months,
beginning with the first day of each fiscal year. The arrows indicate the flow
of budget execution information into the various stages of the budget cycle.
The departments use the year-to-date expenditure reports and other information
to craft estimates of expenditures needed to provide services in the
next fiscal year, and they use revenue estimates for program revenues to
guide decisions about fee levels to set for the next budget.Budgeteers working
for the chief executive review the same information to evaluate the budget
requests from the departments. In concert with the chief executive, the
budget director’s authority encompasses the full scope of city departments,
including public utilities.