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APPROVED BUDGET FISCAL YEAR 2022-2023

GENERAL FUND

The General Fund is the primary operating fund of the City. The General Fund is used to account for all
revenues and expenditures not accounted for in other designated funds. It receives a greater variety and
amount of revenues and finances a wider range of governmental activities than any other fund. The
General Fund is primarily supported by the ad valorem tax, general sales tax, franchise taxes, licenses and
permits fees, fines and miscellaneous revenue sources. General Fund expenditures support the following
major functions: legislative and judicial services, administration, general services, human resources, fiscal
services, police, fire, public works and community services. All programs which are justified, efficient and
serve the needs of the community are adequately funded. Service levels are increased substantially
through indirect participation in the General Fund by the Half-Cent Sales Tax Fund and the Anti-Crime Tax
Fund. The major consideration in budgeting revenues is the increase or decrease in property values, which
comprise the ad valorem tax base. The no new revenue tax rate represents the rate necessary to generate
the same property tax revenue as in the prior year. Please visit the Texas Comptroller’s website at
www.comptroller.texas.gov for more information on the no new revenue tax rate and other topics
associated with the city’s collection of property taxes. Additional tax rate analysis is located in this section
of the budget. An activity schedule for each function is also included in this section. Included for each
operational area is a summary of expenditures, a personnel schedule, mission statement, division
description, prior year results and accomplishments, future initiatives, goals, objectives, and performance
measures. Line Item Detail and Capital Outlay by Program are not provided in this budget document. The
Budget Division or Public Information Division will provide a 2022-2023 line item and capital outlay detail
budget upon request. The information can also be found on the City’s website at www.hursttx.gov.

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