Page 5 - CityofWataugaAdoptedBudgetFY25

TABLE OF CONTENTS

INTRODUCTION
How to Use This Budget Document 1
City Manager's Budget Message 4
Organization Chart 12
Watauga History/Profile 13

LONG TERM STRATEGIC PLAN
Overview 23
Strategic Plan Document 24
Multi-Year Financial Forecast 33
Capital Outlay Plan 42
Personnel Improvement Plan 57

BUDGET SUMMARY
Annual Budget Process 74
Budget Calendar 78
Budgetary Financial Policy Guidelines 81
Financial Plan 86
Financial Operating Structure 88
Revenues & Expenditures Summary All Funds 92
Combined Summary Revenues/Expenditures All Funds 93
Available Resources at Fiscal Year End 95
Analysis of Changes in Fund Balances 96
Combined Summary of Revenues/Expenditures All Funds (3 -year) 97
Budget Summary 99
Fiscal Year 2024-2025 Financial & EconomicOutlook 99
Budget Highlights - All Funds 100
Revenue Descripions, Evaluations, and Projections 103
Expenditures/Expenses Descriptions, Evaluations, and Projections 107
Revenues & Expenditures by Fund - General Fund 115
Revenues & Expenditures by Fund - Special Revenue Funds 123
Revenues & Expenditures by Fund -Proprietary Funds 126

GENERAL FUND & STRATEGIC INITIATIVE FUND
General Fund Summary 131
General Fund Departments
City Secretary 134
Human Resources 139
Public Works Development Services 144
City Manager 149
Non-Departmental 153
City Attorney 156
Finance Municipal Court 157
Finance 161
Information Technology 166
Library Services 170
Community Services 175
Parks Services 180
Police Department 184
Fire Department 189
Public Works Streets Division 194
Public Works Fleet Division 198
Public Works Facilities Maintenance Division 202
Strategic Initiative Fund 206