Budget Process

Each year the Mayor, the City Council, and City staff work together to develop an Annual Budget. While the Budget is being created, all parties must make decisions on how to utilize the limited revenues that the City receives in order to produce the greatest benefits for the citizens.

The fiscal year for the City of De Soto begins January 1 and ends December 31, and the budgeting process for the upcoming year starts in the Spring of the current year (i.e. The 2024 budget process begins in Spring 2023).

MarchCity Administrator updates 5-year projections
AprilDepartment Heads submit department budgets, capital items, and requests for additional personnel or expanded levels of service
MayCity Council Meeting: Capital Improvement Plan priorities, preliminary revenue projections, policy directives, mill rate discussion 
- Draft Budget completed by City Administrator & City Finance Director 
- City Council Meeting: Council receives first draft of Proposed Budget
JuneCity Council Meeting - Budget Discussion
June 15
By this date, county clerks must provide the estimated assessed valuations and revenue neutral rate to taxing districts, K.S.A. 79-5a27 and K.S.A. 79-2988
City Council Meeting - Approve publication of 2023 Budget & set Budget adoption public hearing date

INTENT: If City Does Not Plan to Exceed 
Revenue Neutral Rate
INTENT: If City Plans to Exceed the 
Revenue Neutral Rate 
City Council Meeting - Council adopts a resolution stating intent to exceed revenue neutral rate & set RNR public hearing date
July 20

Last day for City to notify County Clerk of intent to exceed revenue neutral rate
August 5Last day for publishing proposed budget and hearing notice
Taxpayers receive Estimated Tax Notice
August 15Last day for budget public hearing
August 25Last day for filing budget with county clerk
September 10

Last day to publish notice of the revenue neutral rate hearing and budget hearing
September 20

Last day to hold revenue neutral rate hearing and budget hearing
Finalize Budget Book