FY 2023-2024 Biennial Budget

Welcome to the 2023-2024 City of Fountain Biennial Budget. The budget for the City of Fountain establishes spending priorities for each calendar year running from January 1 to December 31. The Finance Director works with the City Manager and Department Directors and Managers to deliver a balanced budget, synchronized with the City's strategic plan, for approval by City Council. The budget may be reviewed by clicking on any of the topics in the Table of Contents below. Please note that the "Section" references are not indicated on the pages and are for internal use only.


Section I Budget Message and Overview Pages 5-10

Section II Community Information

City Council Pages 11-12

Overall Organizational Chart Page 12

City Staff Page 13

Budget Calendar and Process Page 14

GFOA Distinguished Budget Presentation Award Page 15

Community Profile Pages 16-18

Vision Statement and Strategic Priorities Pages 19-21

Section III- Financial Policies and Fund Overview

Fund Structure and Descriptions Pages 22-25

Fund Organizations Page 26

Financial Policies Pages 27-36

Section IV - All Funds

All Funds Overview Pages 37-38

Section V - General Fund

Revenue Summary Pages 39-47

Expenditures & Fund Balance Pages 48-54

City Council and Elections Pages 55-57

Municipal Court Pages 58-60

Economic Development Pages 61-65

Administration Pages 66-70

Technology Services Pages 71-75

Community Development Department

Engineering Division Pages 76-79

Planning Division Pages 80-83

Transportation Department

Street & Drainage Division Pages 84-89

City Clerk's Office

Parks & Cemetery Division Pages 90-94

Recreation Division Pages 95-97

Police Department

Overview Pages 98-101

Administration Pages 102-105

Patrol Pages 106-109

Investigations Pages 110-112

Fire Department

Overview Pages 113-116

Administration Pages 117-119

Emergency Services Pages 120-123

Prevention Services Pages 124-126

 Office of Emergency Management Pages 127-129

 Code Enforcement

Neighborhood Services Pages 130-133

Facility Maintenance Pages 134-137

Community Outreach Page 138

 Fleet Pages 139-142

Section VI - Water Fund

Water Fund Overview Pages 143-152

Water Fund Operations Pages 153-162

Customer Service Pages 163-168

Section VII- Electric Fund

Electric Fund Overview Pages 169-177

Electric Fund Operations Pages 178-184

Electric Fund Customer Service Pages 185-190

Section VIII - Ambulance Fund Pages 191-194

Section IX - Drainage Fund Pages 195-197

Section X - Miscellaneous Funds

Conservation Trust Fund Pages 198-200

Heritage Special Improvement District Pages 201-202

Volunteer Fire Fund Pages 203-205

General Improvement District #1 Pages 206-207

General Improvement District #2 Pages208-209

Insurance Fund Pages 210-211

Volunteer Fire Pension Fund Pages 212-213

Transportation Sales Tax Pages 214-219


Street Resurfacing

Street Capital Improvements

Section XI- Capital Improvements Plan

Capital Improvements Overview and Process Pages 220-221

2023/2024 Capital Budgets:

General Fund

2023 General Fund Pages 222-230

2024 General Fund Pages 231-235

Water Fund

2023 Water Fund Pages 236-242

2024 Water Fund Pages 243-245

Electric Fund

2023 Electric Fund Pages 246-251

2024 Electric Fund Pages 252-256

 Ambulance Fund Pages 257-258

Conservation Trust Fund Pages 258-262

2023-2027 Capital Improvement (CIP) Summary Pages 263-269

Section XII - Personnel

Personnel Summary Pages 270-272

Section XIII - Debt

Debt Service and Policies

Debt Policies and Rating Pages 273-275

General Fund Debt Description and Schedule Pages 276-278

Water Fund Debt Description and Schedule Pages 279-281

Electric Fund Debt Description and Schedule Page 282

Public Transport. Fund Debt Description and Schedule Page 283

Section XIV - Enabling Legislation

Budget Ordinance, Resolutions and Exhibits Pages 284-294

Section XV - Glossary

Glossary Pages 295-300