Budget Manual 2020

Budget Manual

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.

Operating Budget Instructions A-4