Annual Operating Budget

Title Page

Introduction
GFOA Budget Award
Guide To Using The Budget
Town of Cary Organizational Chart
Council / Boards & Commissions / Appointed & Administrative Positions
Responsibilities of Town Government by Department
Governmental Functions Expressed as Cents of a Tax Dollar
Budget Message
FY 2003 Budget Ordinance
--Attachment A: Fee Schedule
--Attachment B: Authorized Positions
--Attachment C: FY 2003 Pay Ranges
Mission Statement / Statement of Values
Goals and Initiatives
Budget Process and Schedule

Financial Summaries
Summary of Expenditures
Summary Revenue and Expenditure Graphs - All Funds
Budget Overview - All Funds
Changes in Fund Balance - All Funds
General Financial Condition - All Funds
Assessed Value and Tax Rate Graph
Adopted Rates and Graph
Debt Service Requirements
--Overview
--Outstanding Bonded Debt / Legal Debt Margin
--Annual Debt Service Requirements
--General Fund and Utility Fund Debt Ratios

Key Facts / Statistics
History and Map of Cary
Miscellaneous Statistics

Departmental Budget Detail

General Fund
Revenue and Expenditures Per Capita
Revenue and Expenditure Graphs
General Fund Revenue Sources and Trends
General Fund Summary
Expenditures by Department/Division:
--Legislative
--Administration
--Finance
--Technology Services
--Human Resources
--Police
--Fire
--Engineering
--Planning
--Affordable Housing
--Inspections & Permits
--Parks, Recreation and Cultural Resources
--Public Works/Utilities

Utility Fund
Revenue and Expenses Per Capita
Revenue and Expenses Graphs
Utility Fund Revenue Sources and Trends
Utility Fund Summary
Narratives & Expenditures by Department and Division:
--Finance Department Customer Accounting
--PW/UT - Utility Systems Maintenance
--PW/UT - North Cary Water Reclamation Facility
--PW/UT - South Cary Water Reclamation Facility
--PW/UT - Water Treatment Plant

Other Funds
Fleet Management Fund
--Revenues
--Narrative
--Schedule of Revenues and Expenses
Transit
--Transit Narrative
--Transit Fund Summary
Police Separation Allowance Fund
--Description / Revenues / Expenditures
Self-Insurance Funds
--Description / Revenues / Expenditures
Employee Housing Loan Fund
Regency Amphitheatre Fund

Capital Improvements Budget and Plan

Overview
Utility Capital Reserve Summary
Utility Capital Funding Sources / Expenditure Graphs
General Capital Reserve Summary
General Capital Funding Sources / Expenditure Graphs
Current Active Projects
Projects Closed or Pending Closure
Ten-Year Plan

Appendix
Town of Cary Budget Policies
Fund Structure / Basis of Budgeting
Staffing History
Sample of Departmental Line Accounts
Account Structure
Definitions of Expenditure Accounts
Explanations of Acronyms
Glossary
Municipal Code and Unified Development Ordinance Information