Page 16 - Benbrook FY2021

BUDGET FORMAT

The fiscal year 2020-21 Budget Document for the City of Benbrook provides historical, present, and future comparisons of revenues and
expenditures; proposed allocations of resources - both fiscal and personnel; and descriptions of the City's Divisions - including goals, objectives,
and measurements.

The Budget Document is divided into five sections. Section One provides an overview of the 2020-21 Operating Budget. Section Two presents
financial information for the City’s Operating Funds – the General Fund and the Debt Service Fund combined. Section Three concentrates on
the tax-supported General Fund. Section Four provides financial data for the Debt Service Fund. Section Five serves as an appendix with
supplemental information about Benbrook, the City of Benbrook, and the budget process.

Section One (Introduction) of the Budget Document contains an overview of the City's Budget Document through the Budget Message, City of
Benbrook Goals, Core Value Statement, Basic Financial Goals, Current Financial Condition, Operating Funds Budget Proposal, Budget Synopsis,
Approved Capital Expenditures, and the Long-Range Financial Forecast.

Section Two (Statistical) of the Budget Document contains statistical information for the Operating Funds of the City. Summary information for
all funds and the Operating Funds (General Fund and Debt Service Fund) is presented through tables, charts, and graphs.

Section Three (General Fund) of the Budget Document provides information on the City's General Fund. Tables, charts, and graphs are provided
to summarize historical, present, and future General Fund data. Following this introductory section, the General Fund Section is further divided
into sub-sections for each of the City's five governmental functions: General Government, Staff Services, Public Safety, Public Services, and
Community Development.

An organizational chart is provided for each governmental function to illustrate the staffing levels, chain-of-command, and Divisions included in
each Function. A Function Description is included to describe and explain the purpose of the Function and to summarize the programs and
services provided. A Functional Summary is provided to summarize financial and personnel data at the functional level. The Functional 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 2018-19; on a budget and estimated basis for 2019-20; and
on a total request and adopted budget basis for 2020-21.

The total request provided for 2020-21 includes the base budget request and decision packages. The 2020-21 budget, however, does not
include any decision packages. With the COVID-19 pandemic and new Texas Senate Bill 2 3.5% property tax cap it was decided that this
budget year the City should better position itself for these potential unknowns and loss of revenue.

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