GUIDE TO USING THE FY 2009 OPERATING
BUDGET
Brief summaries of the different sections
appearing in the FY 2009 Proposed Operating Budget appear below.
·
Message (pages 7 - 38)
This
section consists of the Manager’s Budget Message. This message provides an introduction to the
budget and the major revenue and expenditure issues.
·
Ordinance (pages 39 - 82)
The Operating Budget Ordinance is featured in
this portion of the budget. The
Ordinance outlines proposed revenues and expenditures for the General Fund,
Utility Fund, Transit Fund, Community Development Block Grant Fund, Economic
Development Strategic Fund, Police Separation Allowance Fund, Self-Insurance
Funds, 911 Fund, and Fleet Management Fund.
The proposed fee schedule, authorized position listing, and pay table
also appear.
·
Summary Information (pages 85 - 98)
This
section of the document provides summary information about the Town’s
structure, anticipated revenues and expenditures, service rates, and debt
service information.
·
General Fund and
Departments (pages 101 - 210)
The General Fund section contains information
specific to the General Fund. The
General Fund is the Town’s major operating fund. Graphs and tables provide historical
summaries of revenues and expenditures.
The General Fund Summary provides three years of actual data related to
revenues and expenditures, plus the Estimated FY 2008 revenues/expenditures and
the FY 2009 Budget. This report lists
each revenue source, expenditures by department, and the estimated ending fund
balance for the General Fund.
The Department tabs following the General Fund
section contain a narrative for each General Fund department. Each narrative presents the department’s
mission statement, program descriptions, activity history, FY 2008
accomplishments, key performance objectives, measures and workload indicators,
and brief discussions of significant budget and service level changes
anticipated in FY 2009.
·
Utility Fund and
Departments (pages 213 - 240)
The Utility Fund section is formatted in the
same manner as the General Fund section but provides information related
specifically to the Utility Fund including water and sewer operations.
·
Other Funds (pages 243 - 247)
This portion of the budget contains information
related to activities of the Town that are funded by transfers from the
General, Utility, and Fleet Management funds including: the Community Development Block Grant Fund,
Transit Fund, Economic Development Strategic Fund, Koka Booth Amphitheatre
Fund, Police Separation Trust Account, 911 Fund, and Self-Insurance Funds.
·
Fleet Management (pages 259 - 263)
This section includes the narrative and summary
financial information for the Fleet Management Division. Fleet Management is an internal service fund
overseen by the Public Works and Utilities Department.
·
Appendix (pages 267 - 277)
The Appendix contains a history of employee
authorizations, a general discussion of fund structure and a summary of the
Town’s basis of accounting along with glossary of common budgeting terms.
·Contact Information
Any
questions or comments regarding this document may be directed to the Town of