Budget Manual 2020

B udget Manual

Budget Manual Table of Contents

Table of Contents …………………………………………………………………………………………… 1

Introduction …………………………………………………………………………………………………… 2

A. Operating Budget Instructions ………………………………………………..……………… A-1

B. Mid-Year Changes ……………………………..…………………………………………………… B-1

C. Capital Improvements Program ……………………………………………………………… C-1

D. Account Structure ……………………………………………………………………………….... D-1

E. Budget Applications ………………………………………………………………………………. E-1

F. Detail Expenditure Codes ……………………………………..……………………………….. F-1

G. Detail Revenue Codes ……………………………………………………………………………. G-1

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Budget Manual

Introduction The City of Greensboro Budget Manual outlines the procedures and policies for the Operating Capital Budget adoption process. This manual is available on Budget & Evaluation’s internal CityNet website and departments will receive notice of digital manual revisions periodically. Any comments or suggestions concerning how this manual can be improved are welcomed and should be forwarded to the Budget & Evaluation Department. Summary of Budget Manual Contents A) Operating Budget Instructions: This section contains definitions and instructions for departments to use in completing their budget requests for an upcoming fiscal year. These instructions will occasionally refer to online budget applications used to formally complete those budget requests. Detailed instructions for using the applications are found in section C. B) Mid-Year Changes: During the year, departments may find it necessary to make adjustments to their budgets to cover costs in an expenditure category. These instructions discuss the necessary forms and procedures for departments to use for mid-year budget changes. B1. Budget Adjustments B2. Mid-Year Vehicle and Equipment Requests B3. Mid-Year Position and Personnel Changes C) Capital Improvements Program: The Capital Improvements Program (CIP) is a financing and construction/acquisition plan for major capital projects that the City plans to undertake in the next ten years. The CIP specifies and describes the City’s capital project schedules and priorities for the ten years immediately following Council adoption. The CIP is updated annually, reviewed by the City Council, and later adopted along with the annual operating budget. D) Account Structure: A structural breakdown of the numerical account identification given to each department, division, and section. E) Budget Applications: Greensboro’s budget is developed and maintained primarily using online budget applications. These applications allow departments to complete their budget requests to the Budget & Evaluation Department using their City of Greensboro assigned computer with secure internet access. Using these applications, departments may review their current and prior year budgets, as well as enter expenditure and revenue requests for the upcoming two fiscal years. E1. Budget Request Application E2. Questica Budget Entry E3. CIP Application

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F) Detail Expenditure Codes: Expenditure object codes (line items) listed and defined for departmental use. G) Detail Revenue Codes: Revenue object codes (line items) listed and defined for departmental use.

Introduction 2

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A. Operating Budget Instructions The following definitions and instructions are for departments to use in completing their budget requests for an upcoming fiscal year and maintaining their existing budgets. Below are some budget basics, followed by additional details about the operating budget. Budget Basics • The City budgetmust be balanced:estimate drevenues = estimated expenses. • Budgets arecreated fortwo fiscal years. Thefiscal year runs July 1 through June30. The Year 1 budget will be approvedby City Council and the Year 2budget will serve as a recomme ndation for the subsequent fiscalyear. • In Questica, the Year 2 budget will becomethe base budget for thenextFY. • There are 3 stages in Questica for the budget process: Department Request, Manager Recommended, and Final Budget. • Departmental Budget Reps are responsible for entering in the Department Requested Budget (Revenues and Expenses) for Years 1 and 2, as well as the Current Year Estimates. Subsequent changes will be made by the Budget and Management Analyst assigned to the department. • Each departmen t willbe assigneda "Target" forexpenses. • OnlyMaintenance and Operations (M&O) expenses and selected salaryexpenses (i.e. roster salaries, overtime salar ies)can be revisedby departments. • Internal departmen ts charge fees for services including :desktopservices and technology, vehicles and equipment,mail, graphic services,insurance. • A Service Enhancementrequest is required if adepartmentrequires additional funds for programs, personne l,or other expenses beyond what can be accommodated within the departmental budget target. • Service Enhancementrequests areentered in Questicaper the budget calendar and are reviewedby the CMOand scored byBudget and Evaluation staff for conside ration inthe budget. • Capital expenses are generally for items costing $5,000 or more and which havea useful life of 1 year or more. • Budget Reps enternew capital requests into Questica using theCapital Request module.

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Budget Calendar The City of Greensboro budget process follows an annual schedule that includes specific dates and milestones, as required by the Local Government Budget and Fiscal Control Act. A detailed Budget Calendar can be found here . In January or early February, City Council and staff will hold a Planning Retreat to review the City’s financial condition and budget forecasts, as well as to develop priorities and objectives for the upcoming budget process. In January, departments submit their proposed budgets for the following fiscal year. Budget & Evaluation reviews the various requests and works with the City Manager to develop the City Manager’s Recommended Budget, which is presented to City Council in May. City Council is required to adopt a balanced budget before the end of June. In developing a total recommended budget for the next fiscal year, departments must consider funding requirements for current programs and service levels. This is often referred to as the “Base Budget”. Departments may also request funds to create new programs or services, or to increase the service level (the amount, frequency, etc.) of a current program. These are termed “Service Enhancement Requests.”

Base Budget Department base budget requests are typically due in January. Base budget requests for internal service funds are submitted in December to allow departments to adjust their budgets according to changes in internal fees. Departments use the Questica budget system to enter base budget requests for selected personnel, maintenance and operations, and capital outlay requests for the upcoming two fiscal years.

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Budget & Evaluation prepares a variety of information and instructions for departments to use for assistance with base budget preparation and entry. This includes internal charges and fees for insurance, capital leases, and others. A more detailed list of internal charges can be found here. Updated revenues are developed and departmental targets are distributed. Departments will also receive instructions for completing and submitting Service Enhancement and Position Request forms, as needed. Additionally, the budget system offers several reports for budget review and planning. Targets Targets are budget goals for each department or fund, which are established primarily by the planning budget presented to Council the previous fiscal year and forecast updates for the upcoming year. Targets are established using baseline services and related expenditures, as well as updated revenue projections. Departments use these goals to guide development of their upcoming budget submittals. Departments that submit a requested budget over target must be prepared to justify why they are unable to meet their goals. Depending upon the circumstances, departments may be directed to either absorb the costs within their budget target, submit a service enhancement for the increased amount, or use other strategies as discussed with their budget and management analyst. Two-Year Planning Budget Greensboro uses a two-year planning budget process. Each June, a budget is adopted for the fiscal year beginning in July, Year One. At the same time, a budget preview (planning budget) is presented for the fiscal year beginning in July of the next fiscal year, Year Two. Although the second year planning budget is not officially adopted by City Council, the City Manager provides the second year planning budget during the formal budget presentation. This serves as a preview of revenue and expenditure projections for the subsequent twelve months. This process was implemented to enhance the City Council's understanding of the impact that service and revenues changes have on future years, and to improve long-range financial planning. These projections give Council and City staff an opportunity to develop budget strategies a full year in advance of formally adopting the second year budget. Budgeting for Personnel At the beginning of the budget process, departments have access to several updated reports in the budget system. These reports include employee information, their job titles, and their estimated salaries for the next fiscal year. The figures are generated from existing financial and HRIS records, and calculated in Questica. Departments should review the personnel information for accuracy and ensure positions are correctly allocated. This review is especially important for recent position changes, reorganizations, and split payroll positions. Salary and benefit costs for full- and part-time positions are calculated directly by the budget system. The system calculates all position related information. No data entry is required by departments. If there are position allocation changes needed, please reach out to the budget database specialist.

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Departments are responsible for entering the following personnel costs: - seasonal/temporary wages (.4130), - roster wages (.4140) - overtime (.4210)/overtime-public safety (.4211) - premium pay (.4220)/premium pay-public safety (.4221) - worker’s compensation (.4730) - unemployment compensation (.4740) Requests for additional personnel are handled through the Service Enhancement Process.

Budgeting for Maintenance and Operations Departments are largely responsible for entering Maintenance and Operations line-item requests into the budget system. Maintenance and Operations costs include expenses such as office supplies (.5213), rental of equipment (.5254), seminar/training expenses (.5520) , and other expenses necessary for the routine operation of City programs and services. A more detailed list of accounts can be found in the section titled “Detail Expenditure Codes”. Maintenance and Operations budgets are created by line-item at the section level. Department requests are entered by department section within the budget system. A full overview of the account structure can be found in the section titled “Account Structure”. When entering the department requested budget in the budget system, it is important to note that budget figures are rounded to the nearest dollar. Reports in Questica provide departments with information that is helpful in estimating current expenditures and developing projections for the upcoming budget submittal. Reports provide information such as actual expenditures from the two previous years, the department’s current budget, department position information, as well as the department’s actual expenditures through the first six months of the current year. If items have previously been budgeted for something using the wrong account number, now is a good time to correct it. Also, please ensure that budgets are entered in the appropriate account number (line-item) for department budget requests. And remember, never delete a row in the budget system. Your assigned budget and management analyst will review and discuss your budget requests with your department as part of the on-going budget development process. Budgeting for Vehicles and Equipment The Equipment Services Division of the Financial and Administrative Services department manages the City’s internal equipment fund. Departments lease their licensed or off-road vehicles and equipment from Equipment Services. Departments pay a lease rate for each vehicle to cover vehicle maintenance costs, insurance coverage, equipment services operations, and to accumulate replacement funds over the useful life of the vehicle. When a vehicle has reached its useful life and needs to be removed from service, this internal leasing fund provides financing for a replacement.

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Vehicle lease rates are established by Equipment Services and reviewed by Budget & Evaluation to ensure program sustainability. During Budget Development, Equipment Services will provide departments a report listing specific lease rates for various vehicle and equipment types. Departments should use this list in preparing their budgets for leased vehicles and equipment. Vehicle and equipment lease payments should be entered in Questica using the following object codes: - Rental of Licensed Vehicles (.5256) - Rental of Non-Licensed Vehicles (.5257). Do not budget for new vehicle or equipment requests in these object codes. Departmental requests for a new addition to the fleet (not a replacement vehicle) or for certain upgrades requiring supplementary funding should be submitted as a Service Enhancement and as a capital request to ensure proper asset tracking. This is also a good time to review expected replacements, potential delayed replacement and their impact on operations, maintenance only vehicles, and underutilized vehicles. Budgeting for Technology Departments lease personal computers, tablets, Wi-Fi, and other technology from the Network Services Fund administered by the Information Technology (IT) department. IT staff are responsible for setting minimum computer standards and establishing appropriate technology lease rates. These rates are established to cover the on-going maintenance, network, technical support, replacement, and other associated costs. IT provides departments with a report listing lease rates for personal computers, tablets, and other hardware components. Departments should use this report in conjunction with equipment listings from IT and plan equipment changes to develop their computer leasing budgets. Computer leases should be entered into the budget system using codes: - Desktop Services (.5432) - Software Maintenance (.5415) and potentially, some others . Capital Outlay Requests Capital Outlay items are generally defined as items costing $5,000 or more, and having a useful life of one year or more. These expenses are tracked as part of the City’s asset management accounting. Capital Outlay requests are entered into the Capital module in Questica. Any capital outlay for additional vehicles and equipment should be requested using the Service Enhancement Request Form. Your assigned budget and management analyst will review each request and discuss them with your department. Requesting New or Revised User Fees In the Fall, departments are asked to identify services that could be supported with new or revised user fees, and to forward relevant information to the Budget & Evaluation Department for review. In general,

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departments should target services that provide benefits to individuals or specific groups. When forwarding proposals to Budget & Evaluation, departments should briefly describe the service for which a user fee is being proposed, explain why the service is a potential candidate for a user fee, and provide any data that would be useful in determining the cost of the service (i.e. staff time involved in delivering the service). Departments should also reach out to community stakeholders for input on the proposed fees. User Fee Request forms can be found here. Service Enhancements: Funding Requests for New or Expanded Services After appropriate budget targets are established, departments can make budget requests for additional personnel, programs, expanded services, or vehicle and equipment costs through the Service Enhancement process. Service Enhancement Requests are generally due in December, before base budget submittals are due. Please refer to the Budget Calendar for specific dates. Service enhancements are first submitted as pre-requests, reviewed for further analysis by the manager’s office, and ultimately approved (or not) through the budget development process. Service Enhancement Pre-request Form The pre-request form is the first stage of the Service Enhancement process in which departments provide summary information about their Service Enhancement Requests. Departments and budget representatives will be provided details about the pre-request process. Completed pre-request forms should be saved to the shared folder, noted in an email distributed during the process. If you need additional support completing the pre-request form or have questions about the process in general, please contact your assigned budget and management analyst. The City Manager’s Office will select submittals from the pre-requests and refer them to Budget for further review. Departments will then be notified of selections in early January, with the formal Service Enhancement Requests due in late January. Formal Submittal Process If a submittal was referred by the City Manager’s Office, departments will need to enter request details into the budget system. Details will be shared via email about the entry process. Generally, departments complete the Service Enhancement Request Form, enter the questions and answers, and enter budget details into the budget system. The form and instructions are available here. Vehicles/Equipment • Vehicle and Equipment Request forms will need to be completed and uploaded into the Questica Service Enhancement module for new vehicle/equipment requests, for review by the Equipment Services Manager and Budget & Evaluation. Service Enhancement requests should include the full cost of the new vehicle and the annual lease rate. Departments should also consider budgeting additional fuel costs for vehicles.

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Positions

• Position Request Forms do not need to be completed at this point in the process. However, be sure to account for the position salary, as well as any position-related Maintenance and Operations costs (desktop services, cellular phones, office equipment, vehicles), in the Questica Service Enhancement module. If a request is approved in the Manager’s Recommended budget, departments will be sent Position Request form instructions via e-mail. Departments do not need to “publish” Service Enhancements. They will be published at a later date by Budget & Evaluation. Budget & Evaluation will review the Service Enhancement requests, then submit recommendations to the City Manager’s Office for consideration. The City Manager’s Office will notify Budget & Evaluation of the Service Enhancements to be included in the Manager’s Recommended budget and shared with departments. Please contact Budget & Evaluation if you have any questions regarding Service Enhancement entry into Questica.

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B. Mid-Year Budget Changes The budget is an adopted plan for how the City will spend funds for programs and services. Key to this description is the fact that budgets are plans, and plans will change. To assist with changes in priorities, program needs, or opportunities, there are a few tools to assist with modifying the budget to reflect the updated budget plan. Budget adjustments are used for funds that have already been adopted by City Council. Budget ordinances are used to amend the budget and make a change to what was adopted. Budget Adjustments (Fund Reallocation) During the year, departments may find it necessary to adjust their budgets between and among various cost accounts that were adopted by City Council as part of the budget process. Budget Adjustments (or BAs) accomplish this transfer. Budget Adjustments are transfers of previously appropriated funds from one account to another. Budget Adjustments allow the totals in individual object codes to change as money is shifted from one account to another. Budget Adjustments can only transfer funds previously approved by City Council. Adjustments cannot be used to increase a fund’s overall adopted budget total. Also, a Budget Adjustment cannot be used to transfer money between funds. This requires a Budget Amendment. The primary reason for a Budget Adjustment is to correct fund insufficiency. The Lawson financial system continuously checks for funds available at the division level for the Maintenance and Operations, Debt Service, Capital Outlay, or Transfers Out cost categories. If a division expenses or encumbers all available appropriations within a cost category, no additional expenditures or encumbrances will be allowed. More details about account categories and structure can be found in the section titled “Account Structure”. Some other typical reasons for budget adjustments include shifting funds within project activities, moving funds to meet the needs of a budget ordinance or other Council agenda item, and reorganized functions or position-related M&O. Budget adjustments impacting position or benefits budgets are rarely allowed and should be discussed with assigned analysts. Who makes the Budget Adjustment? Departmental Budget Representatives typically enter Budget Adjustments through the Budget Request application. Refer to the “Budget Applications” section of the Budget Manual for instructions on how to use the application.

The Budget Programs Technician will complete the Budget Adjustment process once it has been submitted.

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Budget Adjustment Format: You must specify the account number and amounts for the account transferring funds out (the “From” account) and the account receiving the funds (the “To” account). A single Budget Adjustment can include multiple “From” and “To” accounts. It’s important that the submitting department provide a thorough explanation of the circumstances that have necessitated the Budget Adjustment. This includes noting if the Budget Adjustment is related to City Council action, such as a Budget Amendment or contract approval. Since all Budget Adjustments eventually appear on a City Council agenda, it is important that the reason for the adjustment be clearly and fully stated in the description. Budget Adjustments under $50,000 are approved by the Budget & Evaluation Department, and are typically processed within 2 business days after final submission. Budget Adjustments over $50,000 must be approved by City Council and take more time. Budget Adjustments that need Council approval must be submitted before the monthly deadline in order to be included on the Consent Agenda. The current Budget Adjustment Calendar can be found on CityNet. Because of the length of time this process can take, adjustments over $50,000 should be planned for, as needed. Budget Amendments and Budget Ordinances A Budget Amendment is an ordinance-driven, City Council authorized change that results in an increase or decrease to the original total Adopted Budget. Budget Amendments are used primarily to provide supplemental appropriations for unbudgeted expenses or to transfer money from one fund to another. Budget Amendments are also used to establish a grant or capital project budget or to increase or decrease revenues and expenditures of existing budgets or programs. A Budget Amendment is accomplished through a budget ordinance. A budget ordinance is a legal instrument used by the City Council to establish spending authority, and is also used to amend the Adopted Budget. Contact your assigned budget and management analyst for advice on preparing and submitting Budget Ordinances. Mid-Year Vehicle and Equipment Requests Departments requesting a mid-year addition (vehicle or equipment) to the fleet or an upgrade to a scheduled replacement will need to submit a Vehicle and Equipment Request form to the Equipment Services manager for review and approval. Equipment Services considers the impact on the overall fleet, needs of the department, and options. The recommendation from Equipment Services will be forwarded to Budget and Evaluation for consideration of the budgetary impact and how the request will be sustainably funded.

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Once the department has confirmed approval from Budget and Evaluation, they should complete the following steps: • Submit a Budget Adjustment to transfer appropriated funds from an accounting unit to the appropriate account number .5256 (vehicles) or .5257 (equipment). • After notification from Budget & Evaluation of transfer completion, notify Equipment Services to finalize equipment specifications. • Provide Equipment Services with the appropriate departmental account number(s) with account number .5256 (vehicles) or .5257 (equipment), so that future monthly charges for the equipment are made to the replacement program.

Budget and Evaluation will then:

• Send a copy of the completed Budget Adjustment to Finance (Accounting), which will serve as the department’s approval for a future one-time Journal Entry (JE) charge to the originating departmental accounting unit. • Furnish an ordinance for City Council at the end of the fiscal year, if necessary, to increase the Equipment Services Fund budget by using the adjusted charges.

Refer to “Policy/Procedure for Mid-Year Additions to Equipment Services Fleet” for additional procedures.

Mid-Year Position and Personnel Changes Requests for additional personnel or status changes during the fiscal year and outside the budget process are generally not considered unless all criteria are met. For certain circumstances, a Mid-Year Position Change request can be made. Situations in which a mid-year position change would be eligible include, but are not limited to: • The unforeseen addition of a State or Federal unfunded mandate, • City Council-directed Service Enhancements, • Significant and reasonably unforeseen change in service level demand in a previously identified high priority service area, or • The documented opportunity to increase the efficiency of service delivery. In all cases, the following conditions must be met: • The requesting department must demonstrate that all other strategies for meeting the new service demand have been considered, including reallocation of existing resources and collaborative efforts with other departments; and • There is an identified, sustainable source of funds within the organization to support the additional salary and benefits costs associated with the position addition or upgrade. The preferred source of

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funds is existing salary allocations repurposing other vacant positions, roster funds, or overtime funds which can be permanently reallocated to ensure the position change is sustainably funded. Mid-Year Position Changes will be reviewed by the Budget and Evaluation and Human Resources Departments. The process generally goes as follows: • The Position Request Form is completed by the requesting department and sent to the appropriate budget and management analyst. • The analyst reviews the request and makes a recommendation to the Budget and Evaluation Director. • The Budget Database Specialist reviews the request form for accuracy and routes the form to the HR Compensation team for further review and recommendations. • Recommendations from both departments will be forwarded to the City Manager’s Office for final approval. Reclassification of an Existing Position Reclassifications (reclasses) are used to request changes to a pay grade due to significant changes in roles and duties. Changes to a vacant position are reviewed by Budget & Evaluation. Filled positions and pay grade changes of one grade are not considered by Budget & Evaluation. Requests for pay grade increases for vacant positions will be considered under the following situations: • A request for a vacant position Control Point increase for two (2) or more grades will be reviewed under all conditions listed above.

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C. Capital Improvements Program The Capital Improvements Program, or CIP, is a financing and construction/acquisition plan for major capital projects that the City plans to undertake in the near future. The CIP specifies and describes the City's estimated capital project schedules and priorities for the ten years immediately following Council adoption. The CIP is updated annually and adopted by the City Council. Capital Improvements Projects Capital Improvements Program (CIP) projects consist of purchasing, constructing, or renovating structures and/or acquiring land, have a total cost of at least $100,000, and an estimated useful life of at least ten years. Common CIP projects include new or improved sidewalks, roads, neighborhood renewal projects, and new city facilities, such as recreation centers, fire stations, and water treatment facilities. For each capital project, the CIP includes a variety of information, including a project description, a proposed timetable, proposed funding levels and sources, and, if applicable, estimated ongoing operating costs and the development focus area(s) affected. For projects underway, the description also notes the portion of the pro- ject's budget remaining. CIP Preparation Along with their annual operating budget requests, City departments propose capital projects for consideration and inclusion in the CIP. These requests are reviewed by staff from the City Manager's Office and the Budget & Evaluation Department. A preliminary CIP is presented to the City Council as part of the annual budget review. The Preliminary CIP may also be presented to the Parks and Recreation Commission, or to other stakeholder groups. A Final CIP is presented to the City Council in June and adopted concurrently with the Annual Operating Budget. Relationship to the Annual Operating Budget Projects that are included in the CIP have various direct effects upon the City’s annual operating budget. Sometimes a CIP project is funded through annual operating funds, such as the General Fund and the Water and Sewer Operating Fund. In these cases, the CIP and the Annual Operating Budget are directly linked and CIP projects become authorized through the adoption of the Annual Operating Budget. For example, if Parks and Recreation requests and is approved for $100,000 to build a new park facility or structure, and the funding source is General Fund operating revenues (property taxes, sales taxes, etc.), the subsequent Annual Operating Budget would include an appropriation of $100,000 for the project. Many CIP projects require debt financing, by borrowing money from the sale of bonds, or other financing options, to fully fund a project that will be repaid in annual installments, usually over a twenty-year period. Once the bonds are sold, the principal and interest payments due on the bonds must be annually budgeted.

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After project construction is over, CIP projects may require annual ongoing funding for staff and other operating costs, which affects the operating budget for the useful life of the facilities. Fire stations and recreation centers are good examples of facilities that have operating costs and ongoing budget impacts. Requesting a Capital Improvements Project Departments are responsible for identifying potential capital needs, as well as coordinating with Budget & Evaluation and the City Manager’s Office to plan for those needs via the CIP. Departments have an opportunity each year to identify and enter new CIP projects as part of the annual budget process. By completing an electronic Capital Improvements Program Project Form in the CIP application, departments identify and document a variety of information concerning their requests. The following is a discussion of the information generally required. Service Area The CIP is divided into four service areas: Public Safety, Infrastructure, Community Services, and General Government. Public Safety projects include improvements to Police, Fire, or organizational communication facilities. Infrastructure projects typically involve Transportation projects, such as road and sidewalk improvements, and the expansion or major maintenance of Solid Waste, Storm Water, Water Resources, and Coliseum assets. Community Services projects include parks improvements, branch libraries, and housing related projects. Finally, General Government projects are improvements or additions to general purpose buildings, such as the Melvin Municipal Office Building (City Hall) and the Medford Operations Center. Council District Departments should identify the Council district(s) in which the project will be located or directly impact. Project Description and Justification The request should include a thorough description of the proposed project. General information should include location, size (square footage of building, length of street segment, acreage of land, etc.), and the estimated useful life of the project. Any type of visual aide to better describe the project, such as a map, chart, or drawing, is strongly encouraged. It is important that the justification communicate why the project should receive funds. Departments should use the following questions as a guide when entering the justification.

• What department, organization, or City Council goals and objectives are served by this project?

• What unmet need or service deficiency will the project address?

• Will this project increase our service efficiency or reduce our annual operating costs?

• What impact will this project have on a particular program or level of service?

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• What segment or size of the population will be served by this project?

Type of Request A request is defined as new, a continuation, or a revision. New projects are those that have not previously been included in the CIP. Continuation projects have been included in previous CIPs. Revision projects meet the same criteria as continuation projects, except that there has been a material change in the project scope (updated description, different funding source, different estimated cost, etc.). Development Focus Areas City Council has identified six Development Focus Areas to highlight and intentionally encourage focused growth and investment. Each project should identify the focus area in which it resides, if appropriate. The six Development Focus Areas are: • Greensboro-Randolph County Mega Site • PTIA Airport Industrial Development • Downtown Greensboro • Revolution Mill Area • Infill Development Areas • Joint School of Nanoscience & Nanoengineering Area Costs One of the most important aspects of the CIP is the cost estimates that are associated with identified projects. Departments should include their projections for planning (consultants, design, etc.), land, construction, and any equipment or furnishings necessary to operate the new facility. The general budget information, including the total budget and remaining budget, are highlighted for each project; the expense and revenue details are included by fiscal year separately. Projects without identified funding sources generally begin in the final five-year period for planning purposes. Funding Source Funding sources for the project including any general obligation bonds, revenue bonds, grants, or program revenues should be entered as projected for the life of the project. Operating Impact Departments complete the Operating Impact section of the request form for any project that will affect the operating budget during the CIP planning period (next ten years). The estimated future operating costs for personnel, maintenance and operations, and capital outlay are included. Departments must consider all operating impacts in this section, coordinating and obtaining estimates from other departments as necessary. For example, if Parks and Recreation submits a facility expansion request, they need to communicate with other departments to ensure an accurate estimate includes the additional costs of utilities, personnel, technology, and other equipment.

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Early in the project planning process, departments may have to rely on preliminary operating estimates. In such cases, departments identify the assumptions underlying the operating impact estimates. They will note which aspects of the project might change, and subsequently update these assumptions and the operating cost estimates as additional information becomes available. Departments also note any revenues that the project is projected to generate. These revenues are subtracted from the operating costs to determine a net operating cost for the project.

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D. Account Structure Accounting units are a unique sequence of nine numbers used to classify financial information in the City’s account structure. Below is a breakdown of the accounting unit, its sections, and what they represent. Format Examples Description Accounting Unit 9 digits 101-0503-04 Fund-Department Division-Section Fund 3 digits 101 e.g. General Fund Department 2 digits 05 e.g. Human Resources Department (aka Process Level on HR forms) Division 2 digits 03 e.g. Benefits Division (aka Department Id on HR forms) Section 2 digits 04 e.g. Compensation Section ( aka User Level on HR forms )

4-digit number after the accounting unit (often preceded by a “.”) to classify the type of expense or revenue. Known by various terms: General Ledger (GL) used in Lawson; Account, Line Item, or Object Code. For example: .5211 (Postage), .5213 (Office Supplies) Expense Codes – Expenses are captured within object codes running from 4000 to 6999. The codes are grouped by like expense activities into several categories. .4000 Salary and Benefits .5000 Maintenance &Operations .6000-6099 Capital Outlay .6100-6999 Interfund Transfers Revenue Codes – Revenues are captured within object codes running from 7000 to 9999. .8900/.8910 Appropriated Fund Balances .9101-9999 Interfund Transfers

Object Codes

Expenses

Revenues

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Budget Categories

Similar individual accounts or object codes are grouped into General Ledger (GL) Categories. These category titles are shown in various Questica reports.

GL Category

2 digits

10

Personal Services

20

Employee Benefits

30

Maintenance and Operations (M&O)

40

Debt Service

50

Transfers to other funds

60

Capital Outlay

Personnel Expenses = 10 (Personal Services) + 20 (Employee Benefits) In the budget, Personnel Expenses, wages and benefits, are mostly calculated automatically in Questica. Some exceptions that do require budget development and entry within this category include Overtime (.4210), Roster Wages (.4140), and some others.

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Department IDs Each city department has a unique two-digit number used to identify it within the account structure. Dept ID City Departments 01 Legislative 02 Executive 03 Human Relations 05 Human Resources 06 Budget & Evaluation 07 Information Technology 08 Communications 10 Financial & Administrative Svc 15 Law 21 Neighborhood Development 22 Planning 35 Police 40 Fire 43 Field Operations 45 Transportation 50 Parks And Recreation 55 Libraries 60 Engineering & Inspections 70 Water Resources (Fund 501) 80 Debt Service 95 Non-Departmental

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Operating Budget Funds The Operating Budget is a financial plan for providing the day-to-day costs of delivering city services for a specified period of time, usually a fiscal year. A fund is a fiscal and accounting entity having revenue and expenditures that are equal. The General Fund is a fund used to account for the overall operations of the city. Activities or programs which have a legal, contractual, or managerial requirements for separate accounting may have a

different fund number. Fund ID Fund Name 101 General Fund 202

State Highway Allocation Fund Cemeteries Operating Fund Hotel/Motel Occupancy Tax Fund Economic Development Fund

205 206 208 210 211 281 301 501 505 521 522 543 551 564 680 681 682 683 684 685 686 687

Special Tax Districts Fund

Nussbaum Housing Partnership Revolving Fund

Emergency Telephone System Fund

Debt Service Fund

Water Resources Enterprise Fund Stormwater Management Enterprise Fund War Memorial Coliseum Complex Fund

Performing Arts Fund

Parking Facilities Operating Fund Solid Waste Disposal Fund Transit System (GTA) Fund Equipment Services Fund

Technical Services Fund Network Services Fund (IT) Graphic Services Fund Employee Insurance Fund General Insurance Fund

Capital Leasing

Guilford Metro Communications Fund

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E. Budget Applications

Budget Request Application

Budget Adjustment (BA) requests are submitted through the Budget Request application. Detailed instructions follow, but here are some important items to note: • Under 50k BAs – budget adjustments under $50,000 will be processed within two business days from the final submission date. • Over 50K BAs – budget adjustments over $50,000 must be approved by City Council and need to be submitted by the provided deadlines. The current Budget Adjustment Calendar can be found here.

• If the BA is associated with an agenda item, please note this in the “Reason” section of the form.

Budget Adjustment Entry Detailed Instructions

To start a new request, click on the “Request Manager” link.

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To enter a new Budget Adjustment, the following fields must be filled: 1. Department: Use the “select department” drop down to enter 2. Contact Person 3. Phone

4. Reason: The “Reason” field should include an accurate and concise explanation of the reason for the BA. If the BA is associated with a Council agenda item, please note the Agenda ID in this field. If the BA is for a capital purchase, please enter a detailed description of the item (ex. Two (2) Hybrid Fuel GTA Buses). Click “Add”

The BA page will update the request with a “Request ID ” number and will set the status to “Pending”. To enter the account number information, click “Account Manager”:

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A new page will open. This is where you will enter the accounts you will be moving “FROM” and “TO” for the adjustment.

First, you will click on the “FROM/TO” drop-down and select “FROM”. You will enter the following fields: 1. Account Unit: in the format: ex. 101060101 2. Object Account: ex. 5631 3. Amount: ex. 1000 4. CBR: if you have one Click Add The screen will flash the following: DATABASE-000: Account Added and the account will show in the “From Accounts”. If you are moving from multiple accounts, repeat for all “FROM” accounts needed. If CBR/Activity is associated with the account, add the CBR to the field when adding each account. You must know the CBR/Activity for the “From” account or it will not add the line. Change the “FROM/TO” field Repeat these steps for the “TO” Accounts. Use “Update” to make changes, if an account number is entered incorrectly. If you need a new CBR number (also known as an Activity number) assigned for the account, enter 99999 in the CBR field.

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Once you are done entering all of the accounts, click “Back” to return to the Request Manager.

To submit the completed BA request to Budget, use the drop down “Status” Bar and change to “Submitted”. Click “Update”. Your adjustment has now been submitted. Budget’s program technician will see it in the Request Que and begin the review process. If you receive any errors or have any questions, please call x. 2291.

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Budget Manual

Questica What is Questica?

Questica is a web-based software that is primarily used for developing the operating budget for the next two fiscal years. Within the budget system there are three stages in the budget development cycle: Department Request (base budget), Manager’s Recommended, and Final Adopted. Who uses Questica? Budget representatives (“Budget Reps”) are typically responsible for departmental Questica entries. In most cases, departments are limited to one Questica user. All members of the Budget & Evaluation staff are also Questica users. The administrative user for the City is the Budget Database Specialist. Please call extension x2285 for Questica support. What information is entered into Questica? Budget Reps enter their department’s base budget into Questica during the Department Request stage. This includes Personal accounts, Maintenance & Operation accounts, Capital Outlay requests, and anticipated revenues. However, changes to most personnel and benefit accounts changes can only be completed by the Budget Database Specialist. Service Enhancements and/or Service Reductions are also typically entered during the Department Request stage, pending approval for further review by the City Manager’s Office. For more information about the Service Enhancement process, please refer to the “Operating Budget Instructions” section of the Budget Manual. Some Budget Reps may be responsible for entering one or more Internal Service Fund base budgets. Questica is open for Internal Service Fund budget entries prior to all other department request entries. Please refer to the annual Budget Calendar on CityNet for specific dates. How do I use Questica? User instructions and tips can be found in the “Questica 101” training document on CityNet. The Budget Database Specialist holds an in-person Questica 101 training each Fall, as well as offers one-on-one training and support to all Questica users throughout the year.

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Budget Manual

Capital Improvement Program (CIP) Application The CIP application is used to request new CIP projects and update existing projects. For more information about CIP projects and the annual CIP development process, please refer to the “Capital Improvements Program” section of the Budget Manual. Capital Project Entry and Maintenance Detailed Instructions Inquire about an Existing Project • Display the Project information: o If Project ID is known, enter the Project ID number and then click the “Inquire” button. o If Project ID is not known, click the “Search” button to go to the Project Search page. • When you select a Project on the search page, it will return to the Project Manager page and display that Project. • Once a Project is displayed, click on the “<” or “>” to display the Previous or Next Project. Add a New Project • If all fields are not already blank, click the “Clear” button (same as clicking the Project Manager link in the left-side Navigation). • Enter required fields: Clicking the “Add” button will highlight in Red all fields required to add a Project. o Note that the Expense, Revenue, and Operating Impact fields are not required to add a Project. Once added, you may enter the Expense, Revenue, and Operating Impact fields and click the “Update” button. o Service Area dropdown list: When selected, the Department dropdown list will be populated. o Account number 1 is validated to determine if it is an active Lawson account number.  If not, a message is displayed when leaving the field but the invalid number may be added/updated, if desired. o Account 2 works the same, except it is not a required field. • Enter any other optional fields. • Click the “Add” button to add the Project. When successfully added, a unique Project ID number is generated to identify this Project. Update an Existing Project • Display the Project information: o Enter a Project ID and then click the “…” button next to the Project ID field. o Or, if Project ID is not known, click the “Search” button to go to the Project Search page. • Enter any changes and click the “Update” button.

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Delete an Existing Project

• Display the Project information: o Enter a Project ID, then click the “…” button next to the Project ID field. o Or, if Project ID is not known, click the “Search” button to go to the Project Search page. • After selecting a Project on this page, it will return to the Project Manager page. • Click the “Delete” button. A popup will appear and asks if you are sure you wish to delete. • The Project will be deleted, if there are no routing log entries attached. Otherwise, the user must have Admin security access to delete a Project. Add an image to a Project • Display the Project information: See “Inquire on Existing Project” instructions. • Click the “…” button to the left of the Image ID field to go to the Image Manager. o If the Image ID already contains a value and an image is displayed, you may update the project with a different image. Image Manager • Any image added to a Project must first be added to the Image database. • All images in the database are displayed in a grid. Select one of these images to add it to a Project. o If the image you'd like to use is already in the database:  Find the image by scrolling through the grid, or use the “Find Images” button to search for images based on description, department, or who added it to the database.  The image grid will now filter images to the descriptions containing the search text.  When you find the desired image, hover your mouse cursor over the row containing that image.  The row will highlight in yellow; click the mouse to select that row.  A larger version of the image will be displayed. The Image Description and Department fields are populated to indicate the image selected.  At the top of the screen, click the “Add to Project” button.  The program returns to the Project Manager screen showing all project details and the newly selected image. o If the image you'd like to use is not in the database:  You must upload the desired image and add it to the database first.  Optionally, enter the image path (ex. C:\MyImages\myPic.jpg) and click “Browse” to find and select an image.  Enter an Image Description and select a Department BEFORE clicking the “Add to Database” button (or the path text will be cleared).  Note : Maximum allowable image size for upload is 800KB. Image type should be .bmp, .gif, .jpg, or .png.

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