FY2016-17 Budget Final

TABLE OF CONTENTS INTRODUCTION ------------------------------------------------------------------------------------ 5 GFOA Budget Achievement Award Fiscal Year 2016 ------------------------------------- 7 Readers Guide ------------------------------------------------------------------------------------ 8 City Officials --------------------------------------------------------------------------------------- 11 Organizational Chart----------------------------------------------------------------------------- 12 Location & History of Desoto ------------------------------------------------------------------ 13 Community Profile ------------------------------------------------------------------------------- 15 BUSINESS PLAN ------------------------------------------------------------------------------------ 23 Vision Statement/Goals & Objectives/Business Plan------------------------------------- 24 BUDGET MESSAGE -------------------------------------------------------------------------------- 31 Transmittal Letter -------------------------------------------------------------------------------- 32 BUDGET POLICIES ---------------------------------------------------------------------------------- 41 Calendar -----------------------------------------------------------------------------------------------------------------------43 City Charter Requirements --------------------------------------------------------------------- 44 Budget Policies ----------------------------------------------------------------------------------- 47 Basis of Budgeting and Accounting ---------------------------------------------------------- 49 Financial Policies --------------------------------------------------------------------------------- 50 FINANCIAL ANALYSIS------------------------------------------------------------------------------ 55 City of DeSoto Fund Structure Overview --------------------------------------------------- 57 Fund Structure ------------------------------------------------------------------------------------ 59 Budgeted Position History --------------------------------------------------------------------- 61 Changes in Budgeted Positions --------------------------------------------------------------- 83 Adopted Budget Summary by Category ---------------------------------------------------90 Explanation of Major Changes in Fund Balance------------------------------------------- 92 Combined Fund Statements ------------------------------------------------------------------- 106 Revenue Summary by Major Type – All Funds -------------------------------------------- 111 Three Year Comparison of Major Revenues – All Funds -----------------------------115 Expenditure Summary by Function ---------------------------------------------------------- 119 Expenditure Summary by Fund --------------------------------------------------------------- 121 Five Year Financial Forecast FY 2017-2021 ------------------------------------------------- 123 GENERAL FUND------------------------------------------------------------------------------------- 141 Budget Summary-General Fund 101-102 ---------------------------------------- 143 Property Tax Rate History Chart ------------------------------------------------- 144 Sales Tax History Chart ------------------------------------------------------------ 145 Revenues by Category ---------------------------------------------------------------------- 146 Expenditures by Department Summary ---------------------------------------------------- 149 Administration ------------------------------------------------------------------------------------------------151

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