Adopted Budgets

Budget User Guide

Each budget includes six sections.

City Manager's Message

The City Manager's Message explains how the budget proposed by the manager in May meets the City Council's strategic budget objectives.

Total Budget Summary

Provides expenditures by service area and department and resources by type for all City funds. Also provides information on the distribution of property tax revenue and number of full-time positions in each department.

Fund Summaries

Expenditure and revenue information for each budgeted fund of the City.

The largest fund is the general fund, which receives the bulk of the property and sales taxes. This fund covers the cost of basic city services such as police, fire, garbage collection, recreation, and transportation. The general fund summary explains how much money is spent from the general fund on these services and explains any changes in service and spending that will occur as part of the budget. The summary also provides information on the sources of money coming into the general fund.

In addition to the general fund, the city has a number of funds that are used to account for money received by the City. Special revenue funds are used to account for money that can only be used for specific purposes, such as federal and state grants. The debt service fund accounts for payments on debt owed by the city. Enterprise funds are used for business-type services, such as water and sewer, that pay for themselves out of charges for services. Capital project funds account for funds spent on large one-time expenditures such as land, buildings and equipment.

Strategic Focus Area Sections

Economic Vitality and Diversity
Healthy Environment
Livable Neighborhoods
Quality Transportation
Safe and Secure Community
Service Excellence

Each section begins with a summary that includes an overview of the strategic focus area's mission, objectives and priorities, departments included in the focus area and the total budget for the focus area. Following the summary, each section also includes the departmental budgets, community grants, non-departmental revenues and expenditures, and capital projects that make up the total strategic focus area budget.

Debt Management

Debt Management includes a listing of all government debt owed by the city and shows what sources of funding will be used to pay off that debt. Also includes debt payments budgeted in the City's equipment leasing fund.

Capital Plan

See the Capital Plan section for more details.

Supplemental Information

The Supplemental Information section includes a summary of Successful Outcomes After Release (S.O.A.R.) program, adopted cash and lease purchased capital outlay listings, adopted budget ordinances and glossary of budget terms.