Page 33 - City of Bedford FY20 Approved Budget

READER'S GUIDE

FY 2019-2020 BUDGET

The purpose of this section of the budget document is to assist the reader in his or her efforts to
understand the City's program of services for the upcoming fiscal year.

ORGANIZATIONAL AND FINANCIAL STRUCTURE
The organizational structure of the City is displayed in three ways:
1. Displaying a City-wide organizational chart in the Reader’s Guide section.
2. Grouping departments by function area, located by function tab.
3. Illustrating each department/division with an organizational chart preceding each Program
Summary section.
a) Department organizational charts show the divisions with personnel and the total
budgeted full-time equivalents (FTEs).
b) Division organizational charts can be interpreted using the following key:
- Position is budgeted within the division.
- Position is part of the reporting structure, but not budgeted within
the division.
Departments
Departments are traditionally the highest-level organizational units of municipal government
operations. Almost everyone is familiar with departments such as Police, Fire, and Public Works.
Departments are presented by functional areas of responsibility and are introduced with summary
information regarding the department as a whole. In each of these sections, the activities provided
by these departments are described in divisional units.

Divisions
The division is the most basic unit of organizational structure. A division identifies a grouping of
similar, related work activities. Examples of divisions include Patrol (Police), Streets (Public
Works), and Recreation (Community Services). Budgets are prepared at the division level. They
are then combined to determine department, fund, and total city budgets. A department may be
comprised of divisions from more than one fund.

Funds
The financial structure is defined by the City’s fund types. Funds are established for specific
revenues and expenditures related to certain activities of the City. They are further organized into
various groups to identify their purpose.

Governmental Funds- used to account for all governmental-type activities. These activities
consist of all financial resources that cannot be categorized in other funds.
Proprietary Funds- account for business activities where the cost of providing services is
financed primarily through user charges. These funds operate similarly to a private business.
Special Revenue Funds- while a governmental fund type, the revenue source(s) is restricted
or committed to a specific purpose other than capital projects or debt service. This restriction
often originates in state or federal law, such as the revenue from Hotel Occupancy Taxes in the
Tourism Fund, which must be used for tourism-related facilities and special events.

The chart on the following page identifies the City’s budgeted funds, organized by their fund type.
The City has additional funds that are audited, but not included in the budget. For example, the

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