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CITY OF FOREST HILL
Program Description
This section outlines the general responsibility performed by the division. It is
provided to enable the reader understand the service elements included in each
particular division budget.
Major Division Goals
Goals describe the benefit the department plans to provide to the community it
serves. They identify the end result the division wishes to achieve.
Major Division Objectives
Objectives are steps in accomplishing stated goals. They should have a specific
time frame or measurable achievement and be able to be completed in the
current year.
Workload Measures
Workload measures should indicate the amount of work that has been done or
projected workload levels.
Productivity Measures
Refer to the process of seeking best practices and attempting to emulate them.
They should measure productivity, effectiveness, efficiency, or the impact of
services provided.
Expenditure Summary
The summary of expenditures shows the category of expenses for each
division’s programs. If the reader wishes to know the kind of expenses which
appear in each category, the Chart of Accounts is provided in a latter part of this
introduction.
Personnel Summary
This section shows the position or personnel resources budgeted to carry out
services.
Financial Policies
Definition of a Balanced Budget
The annual operating budget submitted to the City Council will be balanced;
expenditures not exceeding current year revenues plus available fund balance,
reserves, and transfers.
Minimum Fund Balance and Working Capital Policies
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