City of
FY 2003/2004
budget
table of
contents
PAGE
City Manager’s Budget Message....................................................................................................................... i
I. BUDGET HIGHLIGHTS AND SUMMARIES
Annual
Budget Development Process............................................................................................................... 1
Duties
and Responsibilities.................................................................................................................................. 3
Budget
Cycle Schedule......................................................................................................................................... 5
Basis
of Accounting and Presentation............................................................................................................... 6
Fund
Type Descriptions....................................................................................................................................... 7
Statement
of Revenues and Expenditures (All Funds).................................................................................... 8
Operating
Budget Summary................................................................................................................................. 10
Municipal
Budget Schedule................................................................................................................................. 16
Personnel
Analysis: Changes In
Employment................................................................................................. 20
II. REVENUE ESTIMATES
Total Revenue
Estimates Summary..................................................................................................................... 29
Total
Revenue Summary By Source.................................................................................................................... 30
Revenue
Summary By Fund Type....................................................................................................................... 31
General
Operating Fund Revenue Summary...................................................................................................... 37
Available
Sources of Revenue - General Operating Fund............................................................................... 41
III. BONDED DEBT
Description of Bonded
Debt................................................................................................................................ 53
Schedule of Bonded Debt..................................................................................................................................... 56
IV. CAPITAL IMPROVEMENT BUDGETS
CIP Overview.......................................................................................................................................................... 59
Schedule
of CIP Projects - Revenue Sources.................................................................................................... 62
Schedule
of CIP Projects By Program................................................................................................................. 63
V. DEPARTMENTAL BUDGETS
Departmental
Budget Index.................................................................................................................................. 67
General Government.............................................................................................................................................. 69
Finance.................................................................................................................................................................... 85
Information
Technology & Telecommunications............................................................................................. 101
Human Resources.................................................................................................................................................. 105
Public Utilities......................................................................................................................................................... 111
Public Works.......................................................................................................................................................... 121
Police Department.................................................................................................................................................. 141
Planning and
Land Use......................................................................................................................................... 153
Fire Department...................................................................................................................................................... 163
Community Services.............................................................................................................................................. 171
Parks and
Recreation............................................................................................................................................. 185
VI. SCHEDULES AND SUMMARIES
Budget
Resolution................................................................................................................................................. 201
Program By Fund Summary.................................................................................................................................. 203
Operating
Fund Expenditure by Sub-Program Summary................................................................................. 204
Department
Expenditure Summary...................................................................................................................... 209
Personnel
Summary - Ten-Year History............................................................................................................. 211
Community
Profile.................................................................................................................................................. 212
Glossary of
Terms.................................................................................................................................................. 222
Abbreviations......................................................................................................................................................... 227
Fund
Descriptions................................................................................................................................................. 231
Index......................................................................................................................................................................... 249