Brentwood Will Outline Specific Expenses in 2012 Budget

Brentwood city administrator instituted another significant change in the city: the implementation of an annual line-item budget.

In a line-item budget, specific expenses, ranging from office supplies to individual employee salaries, are accounted for in distinct lines. Narratives will be attached to each item, Akande said.

If Brentwood sends an employee to a training conference, a narrative will outline when and where that training will occur, she said.

The city previously operated in a pool budget that outlined how much total money is budgeted for each department. Finding specific expenses—the amount of money spent on city vehicles, for example—wasn't available to the public or elected officials.

Akande presented the new budgeting process to the Brentwood Ways and Means Committee during a meeting at on Wednesday night.

"Not only will this help the departments, this will help you, help the public," Akande told the committee. It adds transparency in city government, she added.

The budget document also will include each department's mission statement, accomplishments from the previous year and objectives for the upcoming year.

The 2012 budget will be a "more user-friendly document," Akande said.

The city's fiscal year runs from January 1 to December 31.