Page 20 - FortWorthFY23AdoptedBudget

Organizational Information

Department & Fund Relationship

Diving a little deeper into the organization chart on the previous page, the following provides the relationship of
each department with the funds of the city.

Major Fund Relationship .
NonMajor Fund Relationship Environmental Protection.
Budgeted Separately from the Annual Process
DEPARTMENTS FUNDS
Fiduciary
Governmental Funds Proprietary Funds Funds
Debt Special Water Internal
General Service Capital Grants Revenue and Enterprise Service Trust
Fund Fund Funds Funds Funds PIDS TIFS Sewer Stormwater Funds Funds Funds
(Major) (Major) (Major) (Major) (Nonmajor) (Nonmajor) (Nonmajor) (Major) (Major) (Nonmajor) (Nonmajor) (Nonmajor)
.
Aviation Municipal Airports Fund .
City Attorney’s Office General Fund.
City Auditor’s Office General Fund.
City Manager’s Office General Fund.
City Secretary’s Office General Fund.
.
Code Compliance General Fund. Environmental Protection Solid Waste .
Communications and Public Engagement General Fund.
Development Services General Fund.
Diversity and Inclusion General Fund.
Economic Development General Fund.
Financial Management Services General FundDebt Service Rock Creek Debt Trust*
Fire General Fund.
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Human Resources General Fund. . Group Health and Life, Risk Financingt s
Information Technology Solutions General Fund.
Library General Fund.
Municipal Court General Fund.
Neighborhood Services General Fund. CCPD
Park & Recreation General Fund. CCPD, Community Tree Planting . .
.
Planning & Data Analytics General Fund.
Police General Fund. CCPD
.
Property Management General Fund. Alliance Maintenance Facility . Fleet and Equipment Services
.
.
Public Events Culture and Tourism .
M
.
Transportation and Public Works General Fund. . Stormwater Utilitycipal Parkingtal Projects Service
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Water & Sewer Water & Sewer
.
For budgeting purposes, all funds are budgeted individually, regardless of major or nonmajor fund status and for
the funds that are adopted annually, are reported as such in the adopted annual budget and program document.
At fiscal year end, you may find that nonmajor funds will be reported in aggregate in the annual financial report.
Debt service funds qualify to be reported in aggregate but are calculated as a major fund for financial reporting
purposes. You will find the debt funds to be reported separately later in this document.
The annual financial report reports on all funds of the City, while the annual budget adoption omits certain funds
due to the type of activity each holds. This is true of certain capital funds, grant funds, and some special revenue
funds. Capital funds are appropriated during the annual process and are included in our 5 Year Capital
Improvement Program. However, due to the timing and nature of funding sources, some capital appropriations
are made during the fiscal year as amendments to our annual ordinance. Grant funds are adopted under separate
ordinances throughout the fiscal year as the activity is contingent upon receiving awards. PIDS and TIFS are also
adopted under separate ordinances, however for budgeting needs, you will find these are included in our adopted
annual budget and program document.
Funds identified as major funds meet the criteria of having more than 10% of the revenues or expenditures of the
appropriated budget of the governmental or enterprise funds type. These are reviewed annually. Additional funds
considered important by the City but not meeting the criteria of a major fund are budgeted and reported as a
major fund (i.e., Stormwater Utility Fund).
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