Page 5 - Burleson FY22 City Budget

TABLE OF CONTENTS

Introduction & Overview
Letter from the City Manager ............................................................................................................... 1
City Brief................................................................................................................................................13
Budget Overview ..................................................................................................................................19
Strategic Goals & Strategies..................................................................................................................33

Financial Structure, Policy & Process

Organizational Chart .............................................................................................................................43
Fund Structure by Budgetary Basis .......................................................................................................44
Fund Descriptions .................................................................................................................................45
Basis of Budgeting .................................................................................................................................47
Functional Units ....................................................................................................................................49
Financial Policy Statement ....................................................................................................................51
Budget Process......................................................................................................................................81
Budget Calendar ...................................................................................................................................85

Financial Summaries
Budget Summary by Fund .....................................................................................................................87
Three Year Fund Summaries by Revenue, Expenses & Fund Balance ..................................................88
Long Range Financial Plan .....................................................................................................................117
Explanation of Changes in Fund Balance Greater than 10% .................................................................118
Sales & Use Tax History.........................................................................................................................119

Capital & Debt
Capital Definition ..................................................................................................................................120
5 Year Capital Improvement Plan (CIP) .................................................................................................121
General Government (CIP) ....................................................................................................................122
Parks & Recreation (CIP) .......................................................................................................................123
Water & Sewer (CIP) .............................................................................................................................124
Financing Alternatives ..........................................................................................................................125
Tax Supported General Long Term Debt/Principal & Interest Requirements ......................................126
TIF#2 General Long Term Debt/Principal & Interest Requirements .....................................................127
4B Community Service Dev Corp. Long Term Debt/Principal & Interest Requirements ......................128
4A Economic Dev Corp. Long Term Debt/Principal & Interest Requirements ......................................129
Water & Sewer Principal & Interest Requirements ..............................................................................130
Hidden Creek Golf Course Principal & Interest Requirements .............................................................131

Departmental Information
Departmental Budgeted FTEs ...............................................................................................................132
Budget by Fund & Department ............................................................................................................135

Supplemental Information

Map ......................................................................................................................................................189
Water Consumption .............................................................................................................................190
Top 10 Property Tax Payers .................................................................................................................191
Glossary of Terms ................................................................................................................................193
Acronyms...............................................................................................................................................197
Fee Schedule ........................................................................................................................................199
Ordinances ............................................................................................................................................230