Page 140 - FortWorthFY22AdoptedBudget

General Fund

Non Departmental

DEPARTMENT SUMMARY

Change from FY2021
FY2020 FY2021 FY2021 FY2022
Adopted
Final Adopted Adjusted Adopted Amount %
Other 11,789 - - - - 0.00%
Transfer In 76,407 - - - - 0.00%
Revenue $ 88,196 $ - $ - $ - $ - 0.00%

Salaries & Benefits (0) 7,703,015 3,297,401 8,478,015 775,000 10.06%
Gen Operating & Maintenance - 1,629,983 687,540 3,886,700 2,256,717 138.45%
Transfer Out & Other 1,145,000 1,145,000 1,145,000 1,145,000 - 0.00%
Expenses $ 1,145,000 $ 10,477,998 $ 5,129,941 $ 13,509,715 $ 3,031,717 28.93%

DEPARTMENT PURPOSE AND GOALS

Non-Departmental cost centers have traditionally been used to record General Fund expenditure items not
exclusively within the programmatic responsibilities of a General Fund department. In FY2016, many of these
allocations such as retiree health benefits, economic incentives, debt service for the energy savings program,
electric utility costs, risk management costs, and appraisal district fees were transferred out to the responsible
departments. The goal is to have all the costs of an activity shown in the respective department at the end of the
fiscal year.

The department is now used mainly for budgeting, with no funds expended from a Non-Departmental account.
For FY2022, the major Non-Departmental accounts include, but are not limited to, separation leave costs for
General Fund employees and civil service employees, election costs, training and education, the Tuition
Reimbursement Program, and non-recurring other contractual costs. Also earmarked from Non-Departmental, is
an annual subsidy to support stability of the Municipal Golf Fund and Pay-as-you-go capital intended for
community partnerships.

The budget in Non-Department will go through a “true up” annually for any expenditures paid from the
responsible department. The budget for such expenditures move from Non-Departmental to the participating
department as needed and approved by the City Manager or his delegate.

FY2022 DISCUSSION

The FY2022 Adopted Budget for Non-Departmental increases by $3.0M. In FY2021, the city strategized fiscal
stewardship in the light of COVID-19 impacts and funding was streamlined and reallocated to high priority
initiatives. For the current year, general employee salary assistance and other contractual costs are increasing
back to standard levels.

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