Final Adopted Budget FY23-24

TABLE OF CONTENTS

Introduction Introduction ........................................................................................................................................................... 1 Budget Process ....................................................................................................................................................5 City Manager’s Budget Message..........................................................................................................................6 Budget Financial Policies ................................................................................................................................... 16 Budget Summary Total Budget - Expenditures ............................................................................................................................... 20 Total Budget - Revenues.................................................................................................................................... 25 Total Budget – Property Tax Rate ...................................................................................................................... 27 Total Budget – Position Changes ....................................................................................................................... 28 Fund Summary Budget Fund Structure ....................................................................................................................................... 31 Total Budget ....................................................................................................................................................... 32 General Fund ..................................................................................................................................................... 36 General Fund Expenditure Highlights................................................................................................................. 38 General Fund Revenue Highlights ..................................................................................................................... 39 Community Services Community Services Summary .......................................................................................................................... 42 Cemeteries Operating Fund ............................................................................................................................... 44 Hotel/Motel Occupancy Tax Fund ...................................................................................................................... 46 Housing and Neighborhood Development.......................................................................................................... 47 Human Rights..................................................................................................................................................... 49 Libraries.............................................................................................................................................................. 51 Nussbaum Housing Partnership Revolving Fund ............................................................................................... 54 Parks and Recreation ......................................................................................................................................... 56 Non-Departmental Community Services ............................................................................................................ 59 General Government General Government Summary.......................................................................................................................... 61 Budget and Evaluation ....................................................................................................................................... 63 Communications and Marketing ......................................................................................................................... 65 Equipment Services Fund .................................................................................................................................. 67 Executive ............................................................................................................................................................ 69 Financial and Administrative Services ................................................................................................................ 73 Graphic Services Fund ....................................................................................................................................... 76 Information Technology ...................................................................................................................................... 78 Legal................................................................................................................................................................... 81 Legislative .......................................................................................................................................................... 83 Network Services/Telecommunications.............................................................................................................. 85 People & Culture ................................................................................................................................................ 88 Risk Retention Funds ......................................................................................................................................... 88 Non-Departmental General Government............................................................................................................ 92