INTRODUCTION
The Summary Section provides an overview of all budgeted funds for the upcoming year. These include the General Fund, Sales Tax Fund (which provides for general capital improvements), Public Assistance Fund, and the Utility Fund (which also includes capital improvements). Revenues and expenditures/expenses are categorized by type, in accordance with recommended standard formats of the Government Finance Officers Association, enabling consistency and comparability between all forms of local government.
CONTENTS Page Budget Summary - All Funds .................................................................................................... D-2 Budget Summary - All Funds-by Fund ...................................................................................... D-3 Budget Summary - General Fund .................................................................................... D-4 - D-5 Revenue and Expenditure Highlights - General Fund ................................................... D-6 - D-13 Budget Summary by Major Funding Categories .......................................................... D-14 - D-24 Budget Summary - Utility Fund ............................................................................................... D-25 Revenue and Expense Highlights - Utility Fund ........................................................... D-26 - D-31 Budget Summary – Public Assistance Fund ........................................................................... D-32 Schedules of Budgeted Revenues, Expenditures and Changes in Fund Balance/Working Capital/Graph .......................................... D-33 - D-35 Revenue and Expenditure Trends/Graph .................................................................... D-36 - D-38 Supplemental Information: General Fund Revenues - Detail ............................................................................. D-39 - D-42 General Fund Expenditures - Detail ......................................................................... D-43 - D-65 Utility Fund Revenues - Detail ............................................................................................ D-66 Utility Fund Expenses - Detail .................................................................................. D-66 - D-69 Staffing Levels ......................................................................................................... D-70 - D-72