Page 6 - City of Watauga FY22 Adopted Budget
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TABLE OF CONTENTS
TITLE PAGE
DISTINGUISHED BUDGET PRESENTATION AWARD
WATAUGA CITY COUNCIL
TABLE OF CONTENTS
THE PURPOSE OF THIS BUDGET DOCUMENT 1
INTRODUCTORY SECTION 4
BUDGET MESSAGE FOR FY2021‐2022 4
BUDGET OVERVIEW ‐ BUDGET IN BRIEF 12
HISTORY, LOCATION, AND COMMUNITY PROFILE 21
ORGANIZATIONAL CHART 29
MULTI‐YEAR PLANNING DOCUMENTS 30
Strategic Plan and Initiatives 31
Five Year Financial Forecast FY2022‐2026 42
Personnel Improvement Plan FY2022‐2026 58
Capital Outlay Plan FY2022‐2026 77
BUDGET OVERVIEW 93
Financial Fund Structure 94
Basis of Accounting and Budgeting 97
City of Watauga Fund/Department Relationship 98
Budgetary System and Process 98
Financial Policy Guidelines 100
Budget Calendar 106
Combined Summary of Revenues and Expenditures ‐ All Funds 109
Analysis of Changes in Fund Balances 114
Combined Summary of Revenues and Expenditures (3 Year)‐ All Funds 115
Personnel Positions (budgeted) 117
Fund Summaries ‐ Analysis of Revenues and Expenditures 118
Significant Budget Changes Overview 136
The Cost of City Services 139
GENERAL FUND & STRATEGIC INITIATIVE FUND SECTION 140
DESCRIPTION OF FUND AND SUMMARY OF REVENUES/EXPENDITURES 141
GENERAL FUND BUDGET SUMMARY 143
DEPARTMENTAL SUMMARIES
City Secretary Office 144
Human Resources 148
Public Works ‐ Development Services 152
City Manager 156
Non‐Departmental 160
City Attorney 163
Finance ‐ Municipal Court Division 164
Finance 168
