Page 25 - Fort Worth City Budget 2019

Processes and Policies

Readers Guide to the Budget

Purpose

The budget summarizes all public service programs provided by the City of Fort Worth, Texas. The operating
budget represents the annual plan for the allocation of resources for the period October 1, 2018 to September
30, 2019 (Fiscal Year 2019). Amounts are shown to the whole dollar, so there may be slight variances.

Introductory Information
This section explains the budget process, the budget calendar, the fund structure, the basis of accounting and
budgeting, and other relevant financial policies.

Summary Information

In this section, revenue and expenditure (expense) summaries are provided for the total City of Fort Worth
operating budget. In addition, it provides a summary of the ad valorem taxes and overall revenue highlights for
the FY2019 Operating Budget.

Department and Fund Pages
Operating Department and Fund Summaries

Each department and fund displays summary information for the related revenues, expenditures (expenses), and
staffing. The summary compares FY2017 actual results; the FY2018 adopted budget and adjusted budget; and the
FY2019 Adopted budget.

Full-time Equivalent Positions
Each department summary includes the number of full-time equivalent positions (FTE) that are budgeted to the
department and fund. One FTE represents 2,080 hours of work on an annual basis. A reduced amount of FTE in
a department and fund can represent a part-time employee or indicates a portion of the work is budgeted in
another fund.

Authorized Positions

A position formally approved by the City Council. Authorized positions (AP) can range from a fraction of an FTE to
one FTE. If a position is funded between different funds, it is counted as an AP in the General Fund regardless of
the portion of funding. For other funds, it is counted as an AP in the fund with the higher level of funding.

Department/Fund Purpose and Goals

This section provides an overview of the fund and/or department by identifying the purpose and goals. This
section may also explain how the fund and/or department is structured to provide their services.

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