Page 15 - Keller Budget FY21

TABLE OF CONTENTS

INTERNAL SERVICE FUNDS 317
Information Technology Fund 319
Administration 322
Geographic Information Services 324
Computer Services Division 326
Fleet Replacement Fund 327
Facility Capital Replacement Fund 329

CAPITAL IMPROVEMENTS 331
Summary of Capital Improvements 333
Facilities/General Governmental Projects 336
Pointe Capital Projects 338
Street System Projects 340
Park System Projects 345
Water System Projects 349
Wastewater System Projects 353
Drainage System Projects 356

IMPACT FEE FUNDS 359
Roadway Impact Fee Fund 361
Park Development Fee Fund 363
Water Impact Fee Fund 365
Wastewater Impact Fee Fund 367

APPENDIX 369
Budget Adoption Ordinance 371
Tax Rate Adoption Ordinance 377
Keller Fee Schedule 380
Budget Policies 393
Financial Management Policies 396
Fund Balance Policy 404
Fiscal Management Contingency Plan 406
Basis for Accounting 409
Fund Accounting 410
Fund & Departmental Matrixes 410
Summary Graphs:
Assessed Value & Levy Analysis 412
AV Levies & Sales Tax Levies Per Capita 413
Tax Rates & Average Home Values for Last Ten Years 414
Taxable Ad Valorem, Rates, & Levies for Last Ten Years 415
Taxable Ad Valorem By Type Last Ten Years 416
Property Tax Rates - Direct & Overlapping Governments Last Ten Years 417
Top Ten Taxpayers Current & Nine Years Ago 418
Sales Tax By Fund Last Ten Fiscal Years 419
Full-Time Equivalent Employees By Function Last Ten Years 420
Compensation Pay Plan for Fiscal Year 2020-21 421
List of Acronyms 428
Glossary of Terms 431

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