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BUDGET FORMAT
The fiscal year 2023-24 Budget Document for the City of Benbrook provides historical, present, and future
comparisons of revenues and expenditures; proposed allocations of resources - both fiscal and personnel; and
descriptions of the City's Divisions - including goals, objectives, and measurements.
The Budget Document is divided into six sections. Section One provides an introduction and overview of the 2023-
24 Operating Budget. Section Two provides the financial structure, policy, and process. Section Three presents the
financial summaries of the Operating Funds. Section Four focuses on financial data for the General Fund and its
Divisions. Section Five focuses on the Debt Service Fund and Capital Improvement Program. Section Six serves as
an appendix with supplemental information about the City of Benbrook, and statistical information.
Section One – Introduction and Overview of the Budget Document contains an overview of the City's Budget
Document through the Budget Message, Comprehensive Plan, and Basic Financial Goals. In addition, included is an
organizational chart, key administrative officials, and map of Benbrook.
Section Two - Financial Structure, Policy, and Process of the Budget Document contains information about the
relationships between the City’s funds and departments, charter requirements, financial policies, and the budget
process.
Section Three – Financial Summaries of the Budget Document provides information on the City's Operating Funds
with 10-year comparisons of revenues and expenditures. Also, included the current financial condition, property
tax revenue, approved capital expenditures, future capital and debt, and long-range forecast.
Section Four – General Fund of the Budget Document provides tables, charts, and graphs that summarize historical,
present, and future General Fund data. The General Fund Section is further divided into sub-sections for each of
the City's five governmental functions: General Government, Staff Services, Public Safety, Public Services, and
Community Development. An organizational chart is provided for each governmental function to illustrate the
staffing levels, chain-of-command, and Divisions included in each Function. A Function Description is included to
describe and explain the purpose of the Function and to summarize the programs and services provided. A
Functional Summary is provided to summarize financial and personnel data at the functional level. The Functional
Summary provides financial data summarized at the character level (personal services, supplies and materials,
contractual services, repair and maintenance, and capital outlay). This data is provided on an actual basis for 2021-
22; on a budget and estimated basis for 2022-23; and on a total request and adopted budget basis for 2023-24.
The total request provided for 2023-24 includes the base budget request and decision packages. The 2023-24
budget, however, does not include any decision packages. With the COVID-19 virus pandemic, the Texas Senate Bill
2 3.5% property tax cap, high inflation, possibility of a recession, and the construction of a new municipal complex
it was decided that this budget year the City should better position itself for these potential unknowns and loss of
revenue.
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