Page 6 - Watauga FY22-23 Budget
P. 6

TABLE OF CONTENTS


            TITLE PAGE
            DISTINGUISHED BUDGET PRESENTATION AWARD
            WATAUGA CITY COUNCIL
            TABLE OF CONTENTS
            THE PURPOSE OF THIS BUDGET DOCUMENT                                                             1

            INTRODUCTORY SECTION                                                                            3
                  Budget Message for FY2022-2023                                                            4
                  History, Location, and Community Profile                                                 10
                  Organizational Chart                                                                     18
            BUDGET OVERVIEW - BUDGET IN BRIEF                                                              19
                   Financial Fund Structure                                                                20
                   Basis of Accounting and Budgeting                                                       23
                   City of Watauga Fund/Department Relationship                                            24
                   Budgetary System and Process                                                            24
                   Financial Policy Guidelines                                                             26

                   Budget-in-Brief                                                                         32
                   Fiscal Year 2022-2023 Financial and Economic Outlook                                    33
                   Policy Issues, Goals, and Objectives for FY2022-2023                                    33
                   Budget Highlights - All Funds                                                           34
                   Personnel, Compensation, and Benefits                                                   36
                   Capital Projects                                                                        39
                   General Fund                                                                            40
                   Special Revenue Funds                                                                   48
                   Proprietary Funds                                                                       51
                   Available Resources at Fiscal Year End                                                  55
                   Budget Calendar                                                                         56
                   Analysis of Changes in Fund Balances                                                    59
                   Revenues and Expenditures Summary - All Funds                                           60

                   Combined Summary of Revenues and Expenditures - All Funds                               61
                   Combined Summary of Revenues and Expenditures (3 Year)- All Funds                       63
                   Total Expenditures by Fund                                                              65
                   Personnel Positions (budgeted)                                                          66
                   Significant Budget Changes Overview                                                     67
                   The Cost of City Services                                                               70
            MULTI-YEAR PLANNING DOCUMENTS                                                                  71
                   Strategic Plan 2023-2033                                                                72
                   Five Year Financial Forecast                                                            80
                   Capital Outlay Plan FY2023-2027                                                         95
                   Personnel Improvement Plan FY2023-2027                                                 110

            GENERAL FUND  & STRATEGIC INITIATIVE FUND SECTION                                             127
               DESCRIPTION OF FUND AND SUMMARY OF REVENUES/EXPENDITURES                                   128
               GENERAL FUND BUDGET SUMMARY                                                                130
   1   2   3   4   5   6   7   8   9   10   11