Page 35 - FY 2021-22 ADOPTED BUDGET

BUDGET FORMAT

The fiscal year 2021-22 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 six sections. Section One provides an introduction and overview of the 2021-
22 Operating Budget. Section Two provides the financial structure, policy, and process. Section Three presents the
financial summaries of the Operating Funds. Section Four focuses on financial data for the General Fund and its
Divisions. Section Five focuses on the Debt Service Fund and Capital Improvement Program. Section Six serves as
an appendix with supplemental information about the City of Benbrook, and statistical information.

Section One – Introduction and Overview of the Budget Document contains an overview of the City's Budget
Document through the Budget Message, Comprehensive Plan, and Basic Financial Goals. In addition, included is an

organizational chart, key administrative officials, and map of Benbrook.

Section Two - Financial Structure, Policy, and Process of the Budget Document contains information about the
relationships between the City’s funds and departments, charter requirements, financial policies, and the budget
process.

Section Three – Financial Summaries of the Budget Document provides information on the City's Operating Funds
with 10-year comparisons of revenues and expenditures. Also, included the current financial condition, property
tax revenue, approved capital expenditures, future capital and debt, and long-range forecast.

Section Four – General Fund of the Budget Document provides tables, charts, and graphs that summarize historical,
present, and future General Fund data. 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 2019-
20; on a budget and estimated basis for 2020-21; and on a total request and adopted budget basis for 2021-22.

The total request provided for 2021-22 includes the base budget request and decision packages. The 2021-22

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.

The Functional Summary provides the number of full-time equivalent positions assigned to the functional area. A
Reconciliation and Decision Package Summary is also included for each Division to document the changes made to

33