Page 5 - Watauga FY21 Budget

TABLE OF CONTENTS

TITLE PAGE
DISTINGUISHED BUDGET PRESENTATION AWARD
WATAUGA CITY COUNCIL
TABLE OF CONTENTS
THE PURPOSE OF THIS BUDGET DOCUMENT 1
INTRODUCTORY SECTION 3
BUDGET MESSAGE FOR FY2020-2021 4
THE CITY OF WATAUGA, TEXAS 25
ORGANIZATIONAL CHART 31
PERSONNEL POSITIONS CHART 32
BUDGET OVERVIEW 33
Mission Statement 33
City Council Goals 33
Strategic Initiatives 34
Policy Issues, Goals, and Objectives for FY 2020-2021 35
Enhancement in FY 2020-2021 Budget 36
Community Profile and General Information 37
Government Organization and Services 38
Revenue Descriptions, Evaluations and Projects 39
Expenses/ Expenditures 52
Cost of City Services 56
Financial Structure 57
Basis of Accounting and Budgeting 60
City of Watauga Fund/Department Relationship 61
Budgetary System and Process 61
Financial Policy Guidelines 63
BUDGET CALENDAR FOR FY 2020-2021 69
REQUIRED DISCLOSURE 140.0045 72
COMBINED SUMMARY OF REVENUES AND EXPENDITURES
All Funds Revenues and Expenditures Summary 73
Combined Summary of Revenues and Expenditures (all City Funds) 74
Total Expenditures By Fund 76
Available Resources at Fiscal Year End 77
Analysis of Changes in Fund Balances 78
Combined Summary of Revenues and Expenditures (3 Year) 79
SIGNIFICANT BUDGET CHANGES OVERVIEW 81
GENERAL FUND & STRATEGIC INITIATIVE FUND SECTION 84
INTRODUCTION 85
DEPARTMENTAL SUMMARIES
City Secretary Office 88
Human Resources 93
Public Works - Development Services 97
City Manager 101
Non-Departmental 105