Page 98 - Benbrook FY20 Approved Budget

CITY OF BENBROOK 2019-20 ANNUAL BUDGET

Revenue from Other Agencies

The City receives revenue from other agencies for assorted services provided by City Staff. Among these sources of revenue are: Tarrant
County for the County's Fire Service Program, grants, and the Fort Worth Independent School District (FWISD) for providing liaison officers at
Western Hill High School and at Benbrook Middle School. Revenue from Tarrant County and the FWISD increases after 2019-20 to reflect
projected salary adjustments.

Charges for Current Services

Revenue from service charges is projected using three methods. Revenue from citizen services (dog pound fees, lot cleaning/mowing fees,
ambulance fees, and miscellaneous fees) is estimated to increase at the same rate as population growth. Revenue from the sale of goods is
projected using expert judgment; these revenues are not impacted by specific economic factors. Revenue projections, except for the sale of
goods, assume continuation of the current fee structure throughout the forecast period. Any changes to fee structures have an impact on future
revenue collections.

Other Revenues

The City receives revenue from a variety of sources. This revenue varies considerably from year to year. Expert judgment is used since this
revenue is not affected by specific economic factors.

Transfers

No transfers of funds into the General Fund are reflected in the Long-Range Financial Forecast except for the transfer in 2019-20 from the
Road Damage Fund to the General Fund. It is the prerogative of the City Council to determine if and when transfers are made in future
years. Transfers are included for the Debt Service Fund from the Stormwater Utility Fund for the payment of debt service principal and
interest related to drainage projects.

EXPENDITURE ASSUMPTIONS

The methodology for determining the level of expenditures throughout the forecast period is basically the same for all operating funds.
Expenditure estimates are developed for each department based on current service levels, with increases due to inflationary pressures only.
All non-recurring capital spending is removed from the forecast and projected using expert judgment. The only recurring capital outlay
reflected in the forecast is the replacement of Police patrol vehicles each year in the General Fund.

98 | P a g e