Page 9 - Forest Hill FY20 Annual Budget

CITY OF FOREST HILL

Guide to this Budget Document

This is the budget document for the City of Forest Hill, Texas for the fiscal year
beginning October 1, 2018 and ending September 30, 2019. This document should
serve as a policy document, a financial plan, and an operations guide to our City, as
well as a communication device to our readers. Such a document is meant to be used
by a wide variety of users. It should be used by City Management as a guide for
operations as approved by the City Council for the fiscal year. It should be used by City
Council as a communication device to staff and citizens for objectives, goals, and
mission of the City. It should be used by staff to inform City Council and citizens of
accomplishments and services. This document should also be used by current and
prospective citizens and businesses to learn about the City and where it is going.

Introductory Information

The Table of Contents should aid a user of this document in the detailed organization of
this book. The Introductory Section includes the City Manager’s budget message, the
City’s organizational chart, budget calendar and budget policies, vision statement, the
City’s overall financial structure, overall financial and graphical information, and major
revenue sources. The City Manager’s message should be reviewed before expecting to
understand decisions made during the long budget process.

Financial Summaries

The next sections of this document include the detailed financial information of the City
of Forest Hill budget. These sections are broken down by fund types. The fund types
used by the City are general fund, special revenue, debt service, capital projects, and
proprietary funds. Each fund section will provide financial summaries, general
information, and management assumptions in the budget preparation. A few of the
major operating funds are more detailed in showing objectives, goals, staffing,
organizational structures, and accomplishments by division. The capital project funds
detail current and future projects. The debt service fund section also provides individual
debt service reimbursement schedules.

The Glossary

The glossary section of the book provides both a glossary of terms and an abbreviation
guide to aid users with technical terms as well as industry jargon that appear in the
document.

The Budget Ordinances

The budget ordinance section provides actual policy passed by the City Council
implementing this budget as well as some required publications.

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