Page 14 - Grapevine FY19 Operating Budget

T
he City of Grapevine is a municipal corporation incorporated under Article XI of the Texas
Constitution (Home Rule Amendment). The City operates under a Council-Manager form of
government and provides such services as are authorized by its charter to advance the health,
welfare, safety and convenience of its citizens.

The City of Grapevine’s FY 2019 annual operating budget is the result of many hours of
deliberation as well as a response to both internal and external forces that impose fiscal constraints.
The mission of the budget office is to produce an accurate and user-friendly document that can be
utilized as a resource tool by City staff, citizens of Grapevine, and the community at large.

To accomplish its mission, the budget office has established a set of budget preparation guidelines,
which represent generally accepted good budgeting practices:

1. The annual operating budget presents expenditures requests and estimates of revenues for all
local government funds, including general tax revenues, fees, licenses and permits, charges for
services, fines and forfeitures, and miscellaneous revenues.

2. The annual operating budget balances approved expenditures with anticipated revenue and
estimated surplus.

3. Budget for each department/division are broken down into specific cost components, such as
personnel costs, supplies, operating expenditures, equipment, etc.

4. Revenue projections are prepared for each revenue source based on an analysis of past revenue
trends and current fiscal conditions.

5. The budget process includes a multiyear projection of capital improvement requirements.

6. Performance measures have been developed and performance standards based on those
measures are established for each local service or function.

7. Service objectives related to workload and performance measures are established to guide the
budgeting process.

8. A budget message, which summarizes local financial conditions and the principal budget issues
the locality must face, is presented to the City Council along with the annual budget.

The budget also contains sections outlining the program of services for the Capital / Street
Maintenance program. The Capital / Street Maintenance program oversees the maintenance and
scheduled repair of the City’s permanent infrastructure, which includes buildings, parks, roadways,
rights-of-way and traffic signals. Funding is provided by a direct transfer from the general fund.

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