Page 11 - 2019 Budget Detail.xlsx

BUDGET CHANGES

- One of the main changes that happened during the budget process this year was
using the City’s financial software, STW, to generate the proposed budget for
Fiscal Year 2019. The goal was to integrate other financial functions into the
budget as means of budgetary control. This integration also allowed for the
budget and projection of salaries and benefits to more closely and accurately
reflect overall personnel costs.

- Approved capital purchases, including capital lease payments, capital projects
and/or non-recurring expenses for the General Fund will be funded by means of
operating transfer from the General Fund 001 to the Capital Projects Fund 020.
The goal is to utilize the General Fund for maintenance and operations
(reoccurring) expenses.

- Consolidated two funds historically reported under the General Fund. The School
Resource Officer (SRO) Program Fund 008 funded partially by BISD
reimbursements for the use of an SRO officer, and the Keep Richland Hills
Beautiful Fund 067 used to account for Republic’s annual contribution to be used
for general community improvements. These sources of funds have been added
to the Miscellaneous Revenue category in the General Fund (001). The related
expenses have been accounted for in the Police department (13) and Parks
department (19) respectively.

- Discontinued the use of administrative transfers. Salaries and benefits of certain
employees have been applied based on percentages throughout various
operating funds. This process is designed to recover the cost on operations
conducted on behalf of those funds without having to process inter-fund
transfers. See Personnel Budget Detail Section, Page 305 of the proposed
budget document for more detail.

- The Crime Victims Liaison (CVL) Grant ends on September 30, 2018. Fund 081
was used to account for the activities of this grant. Starting October 1, 2018 the
City of North Richland Hills (NRH) will take over the management and
disbursement of the grant. This fund was funded partially by a State Grant and
contributions from participant cities which include NRH, Haltom City, Watauga
and Richland Hills.