Page 21 - City of Fort Worth Budget Book

Organizational Information Department & Fund Relationship

The following provides the relationship of each department with the funds of the city.

Major Fund Relationship
NonMajor Fund Relationship

Budgeted Separately from the Annual Process
FUNDS
Fiduciary
DEPARTMENTS Governmental Funds Proprietary Funds Funds
Debt Special Water Internal
General Service Capital Grants Revenue and Enterprise Service Trust
Fund Fund Funds Funds Funds PIDS TIFS Sewer Stormwater Funds Funds Funds
(Major) (Major) (Major) (Major) (Nonmajor) (Nonmajor) (Nonmajor) (Major) (Major) (Nonmajor) (Nonmajor) (Nonmajor)
Aviation
City Attorney’s Office
City Auditor’s Office
City Manager’s Office
City Secretary’s Office
Code Compliance
Communication and Public Engagement
Development Services
Diversity and Inclusion
Economic Development
Environmental Services
Financial Management Services
Fire
Human Resources
Information Technology Solutions
Library
Municipal Court
Neighborhood Services
Park & Recreation
FWLab
Police
Property Management
Public Events
Transportation and Public Works
Water Sewer & Reclaimed
For budgeting purposes, all funds are budgeted individually, regardless of major or nonmajor fund status and for
the funds that are adopted annually, are reported as such in the adopted annual budget and program document.
At fiscal year end, you may find that nonmajor funds will be reported in aggregate in the annual financial report.
Debt service funds qualify to be reported in aggregate but are calculated as a major fund for financial reporting
purposes. You will find the debt funds to be reported separately later in this document.

The annual financial report reports on all funds of the City, while the annual budget adoption omits certain funds
due to the type of activity each holds. This is true of certain capital funds, grant funds, and some special revenue
funds. Capital funds are appropriated during the annual process and are included in our 5 Year Capital
Improvement Program. However, due to the timing and nature of funding sources, some capital appropriations are
made during the fiscal year as amendments to our annual ordinance. Grant funds are adopted under separate
ordinances throughout the fiscal year as the activity is contingent upon receiving awards. PIDS and TIFS are also
adopted under separate ordinances, however for budgeting needs, you will find these are included in our adopted
annual budget and program document.

Funds identified as major funds meet the criteria of having more than 10% of the revenues or expenditures of the
appropriated budget of the governmental or enterprise funds type. Additional funds considered important by the
City but not meeting the criteria of a major fund are budgeted and reported as a major fund (i.e., Stormwater Utility
Fund).

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