INTRODUCTION
USER’S GUIDE TO THE BUDGET
A local government budget is a plan to match existing resources with the needs of the community. The functions of local government stem from three levels of policy direction: federal, state, and local. Within this intergovernmental system, local government is the workhorse of domestic policy. Local government has the responsibility to provide basic public services such as maintaining streets and roadways, providing traffic management systems, maintaining parks, providing community services, and ensuring public safety. Local government must also fulfill certain state and national policy objectives such as transportation and environmental protection while implementing the expectations and values of its citizens. For local governments, the primary tool used to coordinate these requirements is the budget. Article X of the Irvine City Charter and Section I-3-210 of the Irvine Code of Ordinances
set forth the legal requirements for preparation of the Two-Year Budget. The City of Irvine’s Budget provides the residents of Irvine with a plan for matching available resources to the services, goals, and objectives specified in Irvine’s Strategic Business Plan. The user’s guide is designed to assist readers in understanding the information provided in the Two-Year 2019-21 Budget, as well as how the document is organized. The Budget document includes 22 chapters, with a table of contents and a glossary. The explanations below provide additional details for each of the sections. City Manager’s Budget Message Overview of the budget including a summary of critical economic issues, City Council directed core services, and basic operations and strategic goals for FY 2019-21. Introduction Provides a description of the budget development process, citywide organization chart, key contacts throughout the City (including elected and appointed officials), and budget awards (Government Finance Officers Association Distinguished Budget Presentation Award and California Society of Municipal Finance Officers Excellence in Operational Budgeting Award). Community Profile Provides historical, demographic and statistical information on the City of Irvine, including information on the City’s population, educational facilities, recreation and open space, and listing of the top property taxpayers, sales tax producers and employers in the City. Revenue and Expenditure Estimates Revenue and expenditure overview, assumptions and methodology used to develop estimates, summary by category, and historical trends.
FY 2019-21 Proposed Budget
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