Page 20 - Honorable Mayor and Members of the City Council

FUND/DEPARTMENT RELATIONSHIPS

The City of Benbrook’s 2018-19 Budget focuses on the Operating Funds. The Operating Funds Budget is approved by
the Benbrook City Council each year through the adoption of two ordinances: the Budget Allocation Ordinance and the
Property Tax Rate Ordinance; copies of these ordinances are included in the 2018-19 Budget.

The relationships among funds and City departments are explained below:

OPERATING FUNDS

The General Fund and the Debt Service Fund are classified as the City of Benbrook’s Operating Fund. Property tax
revenue is the primary source of revenue for these two funds. Other sources of revenue include: franchise taxes from
utility providers; sales tax; licenses, permits, and filing fees; municipal court fines and forfeitures; revenue from other
agencies; use of money and property; charges for current services; and other miscellaneous revenue. A source of
funding unique to the Debt Service Fund is the transfer of revenue from stormwater utility fees from the Stormwater
Utility Fund for payment of principal and interest on drainage projects that were initiated prior to the establishment of
the Stormwater Utility Fund.

Only General Fund revenue is allocated toward payment of all expenditures in General Fund divisions, departments,
and activities. General Fund divisions are: General Government, Staff Services, Public Safety, Public Services, and
Community Development; divisions are sub-divided into departments. General Fund departments include: Mayor and
Council, City Manager, City Secretary, Non-Departmental, Finance, Information Technology, Personnel, Police, Fire,
Municipal Court, Code Compliance, Public Services, Public Works, Parks and Recreation, Support Services,
Engineering, Community Development, Planning and Zoning, and Inspections. Departments are comprised of
activities; activities are: Mayor and Council, City Manager, City Secretary, Non-Departmental, Finance, Information
Technology, Personnel, Police – Management Services, Police – Communications and Records, Police – Patrol, Police
– Criminal Investigation Section, Police – Crime Prevention, Police – School Safety, Police – Animal Control, Fire
Fighting, Emergency Management Services (EMS), Municipal Court, Code Compliance, Public Services – Management
Services, Street Maintenance, Parks Maintenance, Fleet Maintenance, Building Maintenance, Engineering, Community
Development – Management Services, Planning, and Inspections.

CITY OF BENBROOK 2018-19 ANNUAL BUDGET
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