Developing a Budget Finance Bureau Local Government Division

Developing a Budget & Finance Bureau Local Government Division Department of Finance & Administration

BUDGETING PROCESS Historical Data Estimate Revenue/Costs Development Patterns Fiscal Capacity Public Needs Formulate Policies And Goals Community Needs & Expectations Current Conditions Uncertainty Other Public Agencies Elected Officials Goals & Objectives Operating Budget Personnel Costs Operating Expenses Short Term Capital Outlay Debt Service

THE BUUDGET General Funds Capital Projects Funds Special Revenue Funds Budget Fiduciary Funds Debt Service Funds Proprietary Funds Enterprise & Internal Service

General Funds (1’s) �General Fund �Judicial Fund �R & R General Fund �Industrial Park Fund �Sedillo Park Fund �Flood Control Repair Fund 101 103 104 106 107 108

General Fund � � � Administration: Public Safety: � Police � Animal Control � Fire Public works: � Airport � Mechanic � Transportation Culture & Recreation: � Parks � Median/Plaza � Pool � Library Other: � � General Services Judicial What is the General Fund? 1100 2101 2131 2201 3102 3211 3301 4041 4011 4111 4200 4900 Revenue Sources for General Fund � GRT � Property Tax � Franchise Tax � Licenses, Fees, Fines, Misc charges, Rents, Ambulance, Aviation Fuel � Grants

Special Revenue Funds (2’s) What are Special Revenue Funds? � Corrections Fund � EMS Ambulance Fund � Fire Protection Fund � Law Enforcement Protection Fund � Lodgers Tax Fund � Municipal Street Fund � Recreation Fund Youth Center � Intergovernmental Funds Library Trustee Fund JAG Grant Fund Federal Stimulus 201 206 209 211 214 and 215 216 217 218 222 299

Capital Projects Funds (3’s) Any Funds associated with a specific project �Airport Construction Fund �Animal Control Fund �Street Improvement Fund �Rodeo Arena Fund �CDBG Cuba Road Fund �Safe Routes to School Fund 304 305 309 311 312 313

Debt Service Funds (4’s) �Infrastructure Loan Intercept/Reserve 403 �High School Road Intercept/Reserve 404

Joint Enterprise Funds (5’s) � Joint Enterprise Fund: � � � 500 Gas Department Water Department Waste Water Department Solid Waste Department Landfill Department Recycling Department � Special Utility Replacement Fund: � Revolving Loan Payment Fund: � Landfill Improvement Fund: � Arsenic Removal Fund: � W/W Improvement Fund: � W/W Reserve Fund: � Arsenic Reserve Fund: 6000 6100 6200 6301 6303 6304 501 502 504 505 506 507 508