Page 36 - FY 2023-24 ADOPTED BUDGET

The Functional Summary provides the number of full-time equivalent positions assigned to the functional area. A
Reconciliation and Decision Package Summary is also included for each Division to document the changes made to
the total request and to provide a listing of all requested decision packages; decision packages are categorized as
funded and as not-funded.

For each Division (major work program) in each Function, a Divisional Summary and Cost Center Summary are

provided. The Divisional Summary provides a description of the responsibilities assigned and a listing of goals with
corresponding objectives and measurements. The Cost Center 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 2020-21 and 2021-22; on a budget and estimated basis for
2022-23; and on a division request and City Council adopted basis for 2023-24. The division request information
provided for 2023-24 includes the base budget request and decision packages. The Cost Center Summary provides
a Personnel Summary that depicts the positions, salary ranges, and budgeted salaries for each of the division's
positions.

Section Five - Debt Service Fund and Capital provides detailed data on the City's Debt Service Fund. Tables, charts,
and graphs illustrate financial and statistical data for the City's principal and interest payments on bonded debt.
Revenue and expenditure information is summarized for ten years. Schedules are provided for issuance of general
obligation bonds, along with bonds supported by the Stormwater Utility Fund. Included also is the City’s capital
improvement program.

Section Six – Statistical and Supplemental serves as an appendix to the Budget Document and provides statistical
information on the City’s property taxes, along with personnel statistical information. It includes information to

assist the reader in understanding Benbrook's history and relationship with other entities. This section includes the
Budget Appropriations and Tax Rate Ordinances, a listing of all Benbrook Neighborhood Associations, data on the
Benbrook Cemetery, the Community Profile, and Benbrook's Historical Background. Section Six also includes a
glossary of terms found in the Budget Document as well as a listing and explanation of acronyms used in the 2023-
24 Budget.

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