Annual Budget Book FY2021-2022

Welcome to our first interactive Budget Book!


Click here for a PDF version of the Budget Book

Transmittal Letter from the City Manager

TABLE OF CONTENTS

OVERVIEW

Overview of Fund Types

Budget Summary

General Fund Sustainability Analysis

Report prepared by Stantec Consulting for the

study performed on the General Fund in

conjunction with the FY2022 budget

development and planning for future year

budgets.

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