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OVERVIEW OF THE BUDGET PROCESS/BUDGET CONTENTS

2. FINANCIAL, continued

C. Internal Service Funds:
Includes revenues, expenditures, program descriptions, staffing levels and indicators by
department for the Information Technology, Fleet Replacement, and Facility Replacement funds.

D. Special Revenues Funds:
Includes revenues, expenditures, program descriptions, staffing levels and indicators by
department, if applicable, for the Keller Development Corporation, Keller Crime Control and
Prevention District fund, Public Safety Special Revenue Fund, Parks and Recreation Special
Revenue Fund, Municipal Court Special Revenue Fund, PEG Channel Fund, Community Clean-
up Fund, and Street and Sidewalk Improvements fund.

E. Debt Service Funds:
Contains general debt service funding and distributions and summary of city-wide debt obligations.

F. Capital Improvement Project (CIP) Funds:
Contains funding and distributions of CIP funds and a five-year CIP plan.

G. Impact Fee Funds:
Includes revenues, expenditures, program descriptions, and staffing levels by fund for the Park
Development Fee Fund, Roadway Impact Fee Fund, Water Impact Fee Fund, and Wastewater
Impact Fee Fund. The funds are considered non-operating funds and are provided for informational
purposes only.

3. Appendix

Financial Policies and Structure
A. Keller Fee Schedule
B. Budget Policies
C. Financial Management Policies
D. Fund Balance Policy
E. Fiscal Management Contingency Plan
F. Basis for Accounting
G. Fund Accounting
H. Fund and Departmental Matrixes

Summary/Historical Information and Graphs
A. Property Tax information on rates, levies, average home values, per capita levy
B. Sales Tax on per fund collection and per capita levy
C. Full-Time Equivalent Employees by Function

Budget Glossary:
A listing of some of the words and acronyms and their meanings contained in the budget.

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