OVERVIEW

Overview of Fund Types

Long Range Plans

Budgeted Funds

Citywide Overview

Summary of Fund Balances

Personal Services – Citywide

Overview - Selected Funds

General Fund

Enterprise Funds

Special Revenue Funds

Debt Service Funds

Internal Service Funds

Capital Project Funds

Financial Policies

THE BUDGET PROCESS

The Budget Process

Budget Prep Process and Budgetary Control

Overview

Operating Budget Detail Procedures

Budget Calendar – All Funds

Truth in Millage (TRIM)

Property Taxes and Calendar

Basis of Accounting

Basis of Budgeting

Budget Amendment Process

BUDGET DETAILS

Overview of Revenues

General Fund

Special Revenue Funds

Debt Service Funds

Enterprise Funds

Internal Service Funds

Trust & Agency Funds

CAPITAL IMPROVEMENT & CAPITAL OUTLAY

Capital Improvement Program (CIP)

• CIP Detail Procedures and Calendar
• Significant/Non-Routine Capital Projects

Capital Assets

• Assets $750 - $5,000
• Capital Outlay

APPENDIX

Resolution No. 2022-43 Fixing the Millage Rate

Resolution No. 2022-44 Fixing the Budget

Resolution No. 2022-45 Adopting the CIP

Community Profile

Statistics

Citywide Personnel by Department

Funds Cross Reference Table

Glossary and Acronyms