Page 159 - City of Fort Worth Budget Book

General Fund Non Departmental

DEPARTMENT SUMMARY

Chg from PY Adopted
FY2023 FY2024 FY2024 FY2025
Final Adopted Adjusted Rec. Amount %
Revenues
Other $ — $ — $ — $ — $ — 0.0 %
Transfer In — — — — — 0.0 %
Use of Fund Balance — — — — — 0.0 %
Total Revenues — — — — — 0.0 %

Expenses
Salaries & Benefits (2,033) 11,250,977 11,250,977 15,572,478 4,321,501 38.4 %
Gen Operating & Maintenance — 5,085,000 3,140,640 13,324,944 8,239,944 162.0 %
Transfer Out & Other 8,012,212 12,811,118 12,811,118 13,474,770 663,652 5.2 %
Expenses 8,014,245 29,147,095 27,202,735 42,372,192 13,225,097 45.4 %
Grand Total $ (8,014,245) $ (29,147,095) $ (27,202,735) $ (42,372,192) $ (13,225,097) 45.4 %

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
FY2025, 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.

FY2025 DISCUSSION AND SIGNIFICANT CHANGES
The FY2025 Recommended Budget for Non-Departmental increases by $13.2 million. The largest drivers of the
increase is due to anticipated meet and confer costs with Police and costs associated with onboarding MedStar
into the City of Fort Worth operations. 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 FY2025 budget
includes special provisions for a transition from a major contractor, one-time capital costs, and replacing city
infrastructure.

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