Page 9 - PowerPoint Presentation

TABLE OF CONTENTS

OPERATING BUDGET FY 2021-22
Transmittal Letter / Executive Summary ........................................................................................ 11
All Funds Overview ........................................................................................................................ 25
Property Tax AD Valorem ............................................................................................................... 29
Personnel Overview ....................................................................................................................... 39
Long-Term Planning ....................................................................................................................... 45
General Fund ................................................................................................................................. 51
Enterprise Funds
Utility Fund 500 .............................................................................................................. 59
Cemetery Fund 255 ........................................................................................................ 60
Internal Service Funds
Utility Vehicle Maintenance & Replacement Fund 505 ................................................. 70
Utility Maintenance & Replacement Fund 510 .............................................................. 72
General Maintenance & Replacement Fund 600 ........................................................... 74
General Vehicle Maintenance & Replacement Fund 605 .............................................. 78
Special Revenue Funds
4B Economic Development Fund 200 ............................................................................ 87
Economic Development Fund 210 ................................................................................. 88
Local Public Improvement District (PID) Fund 215 ........................................................ 89
Visitors Association Fund 220 ........................................................................................ 90
Public Arts Fund 225 ...................................................................................................... 91
Lone Star Public Fund 418 .............................................................................................. 92
Debt Service Funds
Debt Service Fund 300 ................................................................................................... 97
Debt Service Fund 301 ................................................................................................... 98
Academy Fund ............................................................................................................................. 101
Capital Project Funds
Capital Project Fund 410 ............................................................................................... 110
Westlake Academy Arts & Sciences Center Fund 411 .................................................. 111
Westlake Academy Expansion Fund 412 ...................................................................... 112
Capital Improvement Plan
Funded Capital Improvement Forecast .................................................................................. 118
Projects ................................................................................................................ 119 - 127
Unfunded/Under Discussion Capital Improvement Forecast ................................................. 128
Projects ................................................................................................................ 129 - 140
Policies
Fiscal & Budgetary Policies .................................................................................................... 143
Addendum
2021 Truth in Taxation Calculation ........................................................................................ 173

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