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NON

DEPARTMENTAL

OVERVIEW

Non-departmental is the department where expenditures not identified with any particular

department in the City are identified. These expenditures are not associated with any one
particular department or are applicable to all departments. Therefore, these General Fund or

Utility Fund non-operational expenditures are set aside in Non-departmental and benefit all
General or Utility fund operational departments. Allocating these costs among the

departments would not be reasonable or practical because there is no rationale for

distributing these costs to the departments and a large one-time expenditure would skew the
historical costs to such an extent that year to year comparison would be useless.

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