Page 9 - Forest Hill FY22 Annual Budget

Fore,Hill USERS GUIDE TO TIDS BUDGET DOCUMENT

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This is the budget document for the City of Forest Hill, Texas for the fiscal year beginning October I, 2021 and
ending September 30, 2022. This document should serve as a policy document, a financial plan, and an operations
guide to our City, as well as a communication device to our readers. Such a document is meant to be used by a wide
variety of users. It should be used by City Management as a guide for operations as approved by the City Council for
the fiscal year. It should be used by City Council as a communication device to staff and citizens for objectives,
goals, and mission of the City. It should be used by staff to inform City Council and citizens of accomplishments and
services. This document should also be used by current and prospective citizens and businesses to learn about the
City and where it is going.

Introductory Information

The Table of Contents should aid a user of this document in the detailed organization of this book. The
Introduction Section includes the City Manager's budget message, the City's organizational chart, budget
calendar and budget policies, vision statement, the City's overall financial structure, overall financial and
graphical information, and major revenue sources. The City Manager's message should be reviewed before
expecting to understand decisions made during the long budget process.

Financial Summaries

The next sections of this document include the detailed financial information of the City of Forest Hill
budget. These sections are broken down by fund types. The fund types used by the City are general fund,
special revenue, debt service, capital projects, and proprietary funds. Each fund section will provide
financial summaries, general information, and management assumptions in the budget preparation. A few of
the major operating funds are more detailed in showing objectives, goals, staffing, organizational structures,
and accomplishments by division. The capital project funds detail current and future projects. The debt
service fund section also provides individual debt service reimbursement schedules.

The Glossary

The glossary section of the book provides both a glossary of terms and an abbreviation guide to aid users
with technical terms as well as industry jargon that appear in the document.

The Budget Ordinances

The budget ordinance section provides actual policy passed by the City Council implementing this budget
as well as some required publications

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