City of
FY 2004/2005 budget
table of contents
PAGE
City Manager’s Budget
Message....................................................................................................................... i
I. BUDGET
HIGHLIGHTS AND SUMMARIES
Annual
Budget Development Process............................................................................................................... 1
Duties and
Responsibilities.................................................................................................................................. 6
Budget
Cycle Schedule......................................................................................................................................... 8
Basis
of Accounting and Presentation............................................................................................................... 9
Fund
Type Descriptions....................................................................................................................................... 10
Statement
of Revenues and Expenditures (All Funds).................................................................................... 12
Operating
Budget Summary................................................................................................................................. 14
Municipal
Budget Schedule................................................................................................................................. 20
Changes
in Employment....................................................................................................................................... 24
II. REVENUE
ESTIMATES
Total Revenue Estimates
Summary..................................................................................................................... 33
Total Revenue Summary by
Source.................................................................................................................... 34
Revenue Summary by Fund
Type....................................................................................................................... 35
General Operating Fund
Revenue Summary...................................................................................................... 41
Available Sources of
Revenue - General Operating Fund............................................................................... 45
III. BONDED
DEBT
Description of Bonded Debt................................................................................................................................ 57
Schedule of Bonded Debt..................................................................................................................................... 60
IV. CAPITAL
IMPROVEMENT BUDGETS
CIP Overview.......................................................................................................................................................... 63
Schedule of CIP
Projects - Revenue Sources.................................................................................................... 66
Schedule of
CIP Projects by Program................................................................................................................. 67
V. DEPARTMENTAL
BUDGETS
Departmental
Budget Index.................................................................................................................................. 71
General Government.............................................................................................................................................. 73
Finance.................................................................................................................................................................... 89
Information Technology &
Telecommunications............................................................................................. 105
Human Resources.................................................................................................................................................. 109
Public Utilities......................................................................................................................................................... 115
Public Works.......................................................................................................................................................... 127
Police Department.................................................................................................................................................. 145
Planning and Land Use......................................................................................................................................... 157
Fire Department...................................................................................................................................................... 167
Community Services.............................................................................................................................................. 175
Parks and Recreation............................................................................................................................................. 189
VI. SCHEDULES
AND SUMMARIES
Budget
Resolution................................................................................................................................................. 205
Program by Fund
Summary.................................................................................................................................. 207
Operating Fund
Expenditure by Sub-Program Summary................................................................................. 208
Department
Expenditure Summary...................................................................................................................... 213
Personnel Summary
- Ten-Year History............................................................................................................. 215
Community
Profile.................................................................................................................................................. 216
Glossary of Terms.................................................................................................................................................. 226
Abbreviations......................................................................................................................................................... 231
Fund Descriptions................................................................................................................................................. 235
Index......................................................................................................................................................................... 255
GRAPHS PRESENTED IN THIS DOCUMENT:
Total Estimated Resources.............................................................................................................................. 16
Total Appropriations........................................................................................................................................ 17
General Fund History and Projections......................................................................................................... 19
Municipal Budget by Fund Type.................................................................................................................... 23
Changes in Employment.................................................................................................................................. 25
Revenue Estimates by Fund Type................................................................................................................... 33
General Fund Revenue Sources..................................................................................................................... 44
CIP by Program................................................................................................................................................. 70
Total Appropriations by Program................................................................................................................. 206
Operating Budget by Department.................................................................................................................. 212