City Budget

Members of the public and employees with questions about the city’s budget and/or services who wish to get questions answered or provide input, feedback, or suggestions should email us.

General Budget Information

The city’s annual budget consists of 3 basic sections: Operating Budget, Capital Improvements Budget, and Debt Service Budget. Each of these sections is comprised of funds. A fund is defined as an independent fiscal and accounting entity with a self-balancing set of accounts and resources which are dedicated for a specific purpose. The revenue and expenditure accounts for each fund are listed within each budget section.

The budgets for the General, Special Revenue, Debt Service and Capital Project Funds are prepared on the modified accrual basis of accounting. The budgets adopted for the Special Revenue and Capital Project Funds indicate the amount that can be expended by fund based upon detailed budget estimates for individual expenditure accounts. The General Fund budget is by department and further sub-divided by program and the budget for Debt Service is adopted as totals for all bond issues. Budgets are also adopted as needed to calculate user charges for the Enterprise and Internal Service Funds and to determine debt service tax levies.

Adopted Budgets