Page 6 - Benbrook FY2021

City Engineering – Cost Center Summary ..................................................................................................................................................................205

COMMUNITY DEVELOPMENT FUNCTION
Community Development Function Organizational Chart .......................................................................................................................................208
Community Development Function Description ..........................................................................................................................................................209
Community Development Functional Summary ..........................................................................................................................................................210
Community Development Functional Reconciliation and Decision Package Summary .......................................................................................210

Community Development Management Services - Division Summary ...................................................................................................................211
Community Development Management Services - Cost Center Summary ...........................................................................................................212

Planning and Zoning - Division Summary ...................................................................................................................................................................213
Planning and Zoning Cost Center Summary ..............................................................................................................................................................214

City Inspections - Division Summary ............................................................................................................................................................................215
City Inspections - Cost Center Summary .....................................................................................................................................................................216

SECTION FOUR – DEBT SERVICE FUND
Fund Balance Summary - Debt Service Fund ..............................................................................................................................................................220
Ten Year Summary of Revenues and Expenditures ...................................................................................................................................................221
Debt Service Requirements - Current Year Summary ................................................................................................................................................223
Schedule of Long-Term Indebtedness ...........................................................................................................................................................................224
Ten Year Summary - Ratio of Debt to Assessed Valuations .....................................................................................................................................227
Schedule of Requirements - October 1, 2020 to Maturity - Graph ......................................................................................................................228

SECTION FIVE – APPENDIX
City Charter Requirements ..............................................................................................................................................................................................232
The Budget Process ..........................................................................................................................................................................................................234
The Budget Process Timeline ..........................................................................................................................................................................................237
Budgetary Basis – Governmental Funds ......................................................................................................................................................................239
Budgetary Basis – Basis of Accounting .........................................................................................................................................................................240
Budgetary Basis – Measurement Focus and Basis of Accounting ............................................................................................................................241
Budgetary Basis - Basis of Budgeting ..........................................................................................................................................................................241
Budget Amendment Process............................................................................................................................................................................................242
Citizen Input and Public Hearings .................................................................................................................................................................................242
Budget Appropriations Ordinance ................................................................................................................................................................................244
Property Tax Rate Ordinance .......................................................................................................................................................................................248

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