Jessie Parris has been the finance director for the City of Morganton for six years.
This time of year marks one of the busiest seasons at City Hall, as staff and elected officials work through the detailed process of building the next fiscal year’s budget. The months leading up to adoption in June are filled with reviewing departmental requests, refining revenue projections, and balancing priorities.
The municipal budget process differs from a typical household or business budget, so to help residents better understand how the process works, the city’s Finance Director Jessie Parris answered questions about how the city develops its annual budget and what it means for the community.
What’s a city budget, and how does it differ from a household or business budget?
A city budget is a financial plan created by the local government that outlines how much money it expects to receive (revenues) and how it plans to spend that money (expenditures) over a specific period, usually one fiscal year. City budgets are created by city officials (such as the mayor and city council) and are approved through a formal public process. The main difference between a city budget and a household or business budget is that it is required to be balanced, meaning revenues equal expenditures with zero profit or loss.
Explain the municipal budgeting process.
The finance department and city manager begin meeting with department heads for capital planning in December of each year, with an overview presented to the council at the winter workshop at the end of February. Department operating requests are submitted to the finance office before April 30. The finance officer and city manager meet with council committees throughout May, and the recommended budget is presented to the City Council at its regularly scheduled meeting in June. The council must enact the budget ordinance by July 1.
Which departments receive the largest portions of the budget?
Through the budget process, many factors will influence which department receives the largest percentage of the annual budget based on salary changes, improved operational efficiencies, and capital project timing.
How much of the budget is dedicated to salaries and benefits?
Dependent on annual capital needs and operating processes, the total salary and benefits expenses average 22% of the citywide budget.
What are the largest financial pressures currently facing the city?
The city is currently still facing heavy financial pressure from the impacts of Hurricane Helene, with an estimated total damage claim to FEMA for $40 million. The city constantly strives to maintain financial health while rebuilding some of the city’s largest assets.
Where does the city have the least flexibility in the budget?
In the General Fund, where essential functions occur such as Public Safety and Public Works, there are very few sources of revenue the city has influence over. Ad Volerem Tax (property tax) only accounts for 28% of the total General Fund budget. Therefore, there is little flexibility to ensure the city can continue to provide a high level of services for essential functions.
How does the city prioritize projects?
The city decides which projects get funded first through a structured budgeting and planning process that balances community needs, legal requirements, safety, and available money.
What do you want residents to understand about city finances?
I would want residents to understand that city budgeting is an ongoing process that requires managing limited, often restricted resources while meeting legal and essential obligations. A large portion of city funds are legally restricted, committed to essential services, or already obligated, such as required debt service. Our city staff work diligently to stretch every local dollar by aligning city funds with available private, state, and federal funding opportunities. Rather than relying solely on local tax revenue, they actively seek grants, partnerships, and matching funds to make larger projects possible. By coordinating these different funding sources, staff can move forward with major improvements — such as infrastructure upgrades, community facilities, or public safety investments — that might otherwise be too costly for the city to complete on its own.
Parris has been the city’s finance director for six years. In October 2025, she received the inaugural Cardinal Award from the State Auditor’s Office for advancing government transparency, improving efficiency, and safeguarding taxpayer dollars.
