Budget Department

How to Read the OPERATING BUDGET

The Operating Budget Document is comprised of three sections. The first section is the Manager's Message. It highlights the significant changes from the current year, the City's priorities and issues for funding in the upcoming fiscal year, the short-term financial goals and operational policies guiding the development of the budget, and the assumptions used in developing revenue estimates for the upcoming year.

The second section, the Overview, describes the City's organization, the Operating Budget document, and the process for developing the Operating and Capital budgets. It also documents the City's short and long term financial and budget policies, summarizes the City's debt management policies, highlights the City's strategic goals and objectives, and explains the City's financial structure.

The third section, the Summaries, includes charts and tables, which provide an overview of all of the revenues and appropriations included in the Operating Budget. It also includes a summary of each operational area as follow; General Government, Administration and Leisure Services, Community Initiative/Human Development, Judicial and Sheriff, Operations, and Education. These provide highlights of changes in each area. Full detail for each program will be provided in the approved budget after City Council action.

The Capital Budget Summary provides an overview of the City's Capital Improvement Budget (CIB). This overview includes the City's debt management policy, a statement of the City's indebtedness, the amount of debt service appropriated in the Operating Budget, and an estimate of the Operating Budget impact of the projects upon completion. However, the CIB is a separate document. Greater detail about the CIB and specific projects is included in a separate capital budget document.

In the current document, FY 2006-07 estimates are included for both revenue and expenditure detail. The FY 2005-06 data are highlighted to assist the reader in distinguishing proposed FY 2005-06 data from FY 2006-07 estimates.