Finances of the City of Mayer


Financial Documents

The following information is being proved to the residents of the City of Mayer to assist you to better inform you about the financial operations of the City.


The City Administrator is responsible for the preparation of the budget and levy documents.  The City Administrator presents the budget to the City Council for their review and approval. 

The City has other tools that they use for financial planning of the City.  They are a financial management plan, capital improvement plan and policies.   

Financial Management Plan

The Financial Management Plan serves two main purposes: it draws together in single document the City’s major financial policies.  Also, the plan establishes principles to guide both staff and Council members to make consistent and informed financial decisions.

Capital Improvement Plan

The Capital Improvement plan is a guide for the City Council to use as it plans the future of the City.  The CIP includes the scheduling of public improvements for the community over a five-year period and takes into account the community’s financial capabilities as well as its goals and priorities. 

A “capital improvement” is defined as any major nonrecurring expenditure for physical facilities of government.  Typical expenditures are the cost of land acquisition or interest in land, construction of roads, utilities and parks.  Vehicles and equipment can be covered in a CIP or covered separately under an equipment schedule.  The CIP is directly linked to goals and policies, land use, and community facility sections of the Comprehensive Plan since these sections indicate general policy of development, redevelopment, and the maintenance of the community.


A written policy is important because it provides the city with a consistent and documented method of completing a task.   It also provides guidance and assistance to employees on how to complete a task

In addition, a written policy protects the city from liability by helping to support defenses of discretionary immunity and no negligence. Because the policy is in writing, there is more certainty as to what the policy requires.