Page 95 - City of Fort Worth Budget Book

General Fund Non Departmental

DEPARTMENT SUMMARY

Chg from PY Adopted
FY2022 FY2023 FY2023 FY2024
Final Adopted Adjusted Rec. Amount %
Revenues
Other $ — $ — $ — $ — $ — 0.0 %
Transfer In — — — — — 0.0 %
Use of Fund Balance — — 2,124,106 — — 0.0 %
Total Revenues — — 2,124,106 — — 0.0 %

Expenses
Salaries & Benefits (0) 17,000,090 17,000,090 11,417,239 (5,582,851) -32.8 %
Gen Operating & Maintenance — 4,085,149 2,382,284 5,085,000 999,851 24.5 %
Transfer Out & Other 1,145,000 5,888,106 8,012,212 12,811,118 6,923,012 117.6 %
Expenses 1,145,000 26,973,345 27,394,586 29,313,357 2,340,012 8.7 %
Grand Total $ (1,145,000) $ (26,973,345) $ (25,270,480) $ (29,313,357) $ (2,340,012) 8.7 %

DEPARTMENT PURPOSE AND GOALS

Non-Departmental cost centers have traditionally been used to record General Fund expenditure items not
exclusively within the programmatic responsibilities of a General Fund department. In FY2016, many of these
allocations such as retiree health benefits, economic incentives, debt service for the energy savings program,
electric utility costs, risk management costs, and appraisal district fees were transferred out to the responsible
departments. The goal is to have all the costs of an activity shown in the respective department at the end of the
fiscal year.

The department is now used mainly for budgeting, with no funds expended from a Non-Departmental account. For
FY2024, the major Non-Departmental accounts include, but are not limited to, separation leave costs for General
Fund employees and civil service employees, election costs, training and education, the Tuition Reimbursement
Program, and non-recurring other contractual costs. Also earmarked from Non-Departmental is an annual subsidy
to support stability of the Municipal Golf Fund and Pay-As-You-Go capital intended for community partnerships.

The budget in Non-Department will go through a “true up” annually for any expenditures paid from the responsible
department. The budget for such expenditures move from Non-Departmental to the participating department as
needed and approved by the City Manager or his delegate.

FY2024 DISCUSSION AND SIGNIFICANT CHANGES
The FY2024 Recommended Budget for Non-Departmental increases by $2.3M. The Non-Departmental budget
provides an annual reserve for major expenditures on overtime and separation leave and other expenses
departments are not expected to absorb, such as tuition reimbursement. The Non-Departmental budget also
typically includes significant one-time expenditures, especially for contracts which do not fall within any other
department’s scope. The FY2024 budget includes special provisions for a transition from a major contractor, one-
time capital costs, and replacing city infrastructure.

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