Reader's Guide
Fiscal Year 2021-2022
What is included in this document?
This guide is intended to help the reader understand the information available in this budget binder and how it is organized. This binder contains the 2021-2022 Annual Budget for the City of Apopka and the Capital Improvement Program for fiscal years 2021 through 2026.
The document includes general information about the City and the budget process, including a brief description of the City's history, the City's Organizational Chart, the Budget Message, a discussion of City funds and the basis of accounting and budgetary controls over these funds, a calendar of budget activities, and the City's financial policies.
How to read this document
The Annual Budget is presented City-wide as well as by individual funds. The City currently has seventeen (17) funds including 1 General Fund, 13 Special Revenue Funds, and 3 Proprietary Funds. The General Fund is the largest of the funds and accounts for the majority of the City's total budgeted expenditures.
Each fund includes a summary of the total revenues and a summary of the total expenditures for the fund. The fund expenditures are further broken down by department/program. Each department/program has a summary of expenditures which is displayed by category of expenditure (Personnel, Operating, Capital, Transfer, etc.), and a separate "line-item" page for each type of expenditure is included, detailing the cost and description to support each budget dollar requested.
The Capital Improvement Program details the City's adopted capital projects for fiscal years 2021 through 2026. The projects planned for the fiscal year 2022 are included as part of the annual budget include within each fund.
Any questions?
If you should have any questions regarding the material presented, please direct them to the Finance Director at (407) 703-1725.