The budget is the City's financial plan for managing revenues and expenditures effectively so as to provide the best services possible for the amount of revenues received. The document plays a crucial role in communication to elected officials, city employees, and the public. The proposed budgets are also developed based upon Council priorities, long-range financial forecasting, prioritized criteria for capital budgets and legal mandates for restricted funding sources.

Budgets are complex documents that can be difficult to grasp at first glance. The City hopes that this section can provide our readers with some understanding of the constituent components of our Annual Budget.

Also serves as our Table of Contents. This provides a list of the major sections of the budget as well as detailed information included in each section.

• Budget Guide: Presents a brief description of our budget process and the key elements of the budget.
• City Organizational Chart: Provides the breakdown of where each department falls within the organization.

• Financial Summaries: Present an overview of all the City's funds, including estimated revenue and projected expenditures.
• Available Resources: Provides a Citywide summary of projected year-end available resources for each of the City's funds.
• Expenditures by Department: Provides information regarding expenditures by department.

• Total Revenues by Line Item
• Total Expenditures by Line Item

An overview is presented of the City's general operating fund. All general revenues such as property, sales, transient occupancy, and franchise taxes are encompassed in the General Fund. The revenue is used to support services such as public safety, community services, development, and administrative services. This fund also accounts for all non-department specific revenues. This section is broken out into the following:

• General Fund Summary
• General Fund Revenue Assumptions
• General Fund Revenues by Line Item
• General Fund Expenditures by Line Item

An overview is presented of the City's Measure P Fund. The general transaction and use tax revenue are used to expand essential services and increase safety. This section is broken out into the following:

• Measure P Fund Summary
• Measure P Fund Revenues by Line Item
• Measure P Fund Expenditures by Line Item

A department overview is provided as well as strategic goals by division, division summaries, and an organization chart for each major funding source.

• City of Victorville Resolution
• City Housing Asset Successor
• Library Board of Trustees Resolution
• Southern California Logistics Airport Authority Resolution
• Successor Agency
• Victorville Water District Resolution

An overview is provided of the fund accounting for a government's business-type activities. These funds are expected to sustain themselves on revenues collected from the public for services provided. Summaries for these accounts are shown in this section.

An overview of the special funds account is shown for those type of revenues which are restricted and the expenditures which can be used against these special purpose revenues.

Provides information about the fiduciary relationships, such as agency funds of the City, in which the City acts solely as agency or trustee for the benefit of others, to whom the resources belong.

Debt financing is occasionally undertaken for the purchase, replacement, or rehabilitation of capital assets. An established reserve is set up in order to pay interest and principal payments on short or long term debt. A separate fund is established to account for these non-operating expenses.

An overview is provided for major capital projects, capital purchases, and funding sources.

This section includes items intended to assist the reader in understanding the City of Victorville and the budget. Included are:

• Salary and Benefits: Displays an overview of the Table of Organization and Compensation along with a summary of the Fringe Benefits and the number of full-time staff for each department.
• Economic and Community Profile: Provides a snapshot of the City for which the Annual Budget has been developed. This section gives the reader an at-a-glance look at the City's history, location, organizational structure, demographic data, and economic statistical information.
• Basis of Budgeting and Accounting: Refers to when revenues and expenditures are recorded in the accounts and reported in the financial statements. It also addresses the compliance with all governmental accounting related requirements.
• Budget and Financial Policies: Offers the City's financial objectives and outlines the City's financial management policies that guide the development and administration of the annual operating and capital budgets included a budget calendar, debt limit, investment policy, and other information.
• Acronyms: A list of the City used acronyms and a definition for what each are abbreviated for.
• Glossary: Contains defined technical terms used throughout the budget development.