Page 17 - Benbrook FY20 Approved Budget

CITY OF BENBROOK 2019-20 ANNUAL BUDGET

For each Activity (major work program) in each Division, an Activity Summary and Cost Center Summary are provided. The Activity Summary
provides a description of the responsibilities assigned and a listing of goals with corresponding objectives and measurements. The Cost Center
Summary provides financial data summarized at the character level (personal services, supplies and materials, contractual services, repair
and maintenance, and capital outlay). This data is provided on an actual basis for 2016-17 and 2017-18; on a budget and estimated basis
for 2018-19; and on a department request and City Council adopted basis for 2019-20. The department request information provided for
2018-19 includes the base budget request and decision packages. The Cost Center Summary provides a Personnel Summary that depicts
the positions, salary ranges, and budgeted salaries for each of the Activity's positions.

Section Four (Debt Service Fund) provides detailed data on the City's Debt Service Fund. Tables, charts, and graphs illustrate financial and
statistical data for the City's principal and interest payments on bonded debt. Revenue and expenditure information is summarized for ten
years. Schedules are provided for issuance of general obligation bonds, along with bonds supported by the Stormwater Utility Fund and TIF
Fund.

Section Five (Appendix) serves as an appendix to the Budget Document and provides supplemental information to assist the reader in
understanding Benbrook's budget process, financial structure, role of citizen input on the Budget, and Benbrook's relationship with other entities.
This section includes the Budget Appropriations and Tax Rate Ordinances, City-wide Goals and Objectives, descriptions for each of the City’s
Boards and Commissions, a listing of all Benbrook Neighborhood Associations, data on the Benbrook Cemetery, the Community Profile, and
Benbrook's Historical Background. The information for Benbrook’s Historical Background was excerpted from a more in-depth report prepared
by David R. Gattis, Benbrook's former Deputy City Manager. Section Five also includes a glossary of terms found in the Budget Document as
well as a listing and explanation of acronyms used in the 2019-20 Budget.

FUND/DEPARTMENT RELATIONSHIPS

The City of Benbrook’s 2019-20 Budget focuses on the Operating Funds. The Operating Funds Budget is approved by the Benbrook City
Council each year through the adoption of two ordinances: the Budget Allocation Ordinance and the Property Tax Rate Ordinance; copies of
these ordinances are included in the 2019-20 Budget.

The relationships among funds and City departments are explained below:

OPERATING FUNDS

The General Fund and the Debt Service Fund are classified as the City of Benbrook’s Operating Fund. Property tax revenue is the primary
source of revenue for these two funds. Other sources of revenue include: franchise taxes from utility providers; sales tax; licenses, permits,
and filing fees; municipal court fines and forfeitures; revenue from other agencies; use of money and property; charges for current services;
and other miscellaneous revenue. A source of funding unique to the Debt Service Fund is the transfer of revenue from stormwater utility fees

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