How the Budget works

DEPARTMENTAL OPERATING BUDGETS

The operating budget funds personnel and non-personnel expenses so that departments may provide important city services.

Activities and services of the City are grouped into programs for budgeting and management purposes. The operating budget for each department is presented by program. A “program” is defined as a group of activities directed toward attaining one or more related objectives, and the resources to execute them.

A program can consist of direct services to the public and neighborhoods of the City (e.g. police patrol or tree maintenance), or traditional city staff functions (e.g. administrative services or engineering and design). Some City activities may not be defined as separate programs, even though they may be self contained operations. For example, a fire station is not a separate program, although for accounting purposes it is a cost center within the Fire Department’s Fire Suppression program. Program budgets serve as the basic building blocks of the budget. There are three additional organizational levels above the program level in the budget. The three levels are:

• the Cabinet Level, which includes functionally-related departments.
• the Department Level, which includes departments, commissions, and other offices, and
• the Program Level for units within departments.

This section outlines the information reported within each department and program in the budget.

DEPARTMENT OR DIVISION LEVEL

• Department Mission: The mission statement is a fundamental statement of purpose.
• Performance Goals: These goals represent stated aims for which the department or division is held accountable.
• Description of Services: The description of services provides an overview of the department and its responsibilities. It lists examples of major services provided.
• Authorizing Statutes: This section lists statutes and ordinances that create departments as well as endow them with legal powers.
• Operating Budget: The operating budget presentation includes a table displaying total operating and external budgets by program beginning with FY21 actual expenses through the FY24 budget.

PROGRAM LEVEL

• Program Description: This section presents a general overview of a program. It includes its responsibilities and major services provided.
• Program Goals: Each program identifies the department goals related to the efforts of the program to further the department’s mission.
• Performance Measures: Performance measures demonstrate a program’s progress in implementing their strategies. Performance measures may gauge workload, effectiveness, efficiency, or productivity. Some performance measures also show the changing context in which programs are working.

FINANCIAL DATA

The financial data tables identify the major groups and expenditure account codes (for example, Personnel Services/Overtime, Supplies and Materials/Office Supplies), historical expenditures in each, and the proposed appropriations in each group and account in FY24. Two financial data sheets are provided for the FY24 operating budget: Department History and Department Personnel.

DEPARTMENT HISTORY

Expenditure account codes are listed within six expenditure groups. Dollar amounts are shown for:

• FY21 actual expenditures
• FY22 actual expenditures
• FY23 appropriation
• FY24 budget, and
• the difference between the FY23 appropriation and the FY24 budget.

EXTERNAL FUNDS

The external funds budget describes the projects and programs that will occur in the next fiscal year using funding from the state, federal government, or other non-general fund sources.

The budget book shows historical expenditures and the proposed appropriations in these accounts in FY24. External Funds Projects lists a description of each project’s mission.

CAPITAL BUDGET

• new construction or renovations to existing city-owned facilities (e.g., police and fire stations, school buildings)
•  infrastructure improvements (e.g., roads, sidewalks, lights), and
• major equipment purchases such as fire-fighting apparatus.

The capital budget section of the budget book provides an overview of projects and major initiatives for departments charged with managing facilities and major equipment assets. Dollar amounts are shown for:

• FY21 actual capital expenditures
• FY22 actual capital expenditures
• FY23 estimated capital expenditures, and
• FY24 projected capital expenditures.

Following this overview are capital project profiles, including descriptions of each project mission, the department managing the project, the status and location of each project, and if there are operating budget impacts. A table summarizes the total capital funds authorized for projected expenditures in FY23 and for future years, as well as whether the source is City authorization or other funding such as federal and state infrastructure grants or trust funds. A listing of actual and planned capital expenditures in comparison to authorized dollars is also provided.