City of La Porte Operating Budget 1997-1998

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I I I I I I I I I I I I I I HOW TO USE THIS BUDGET DOCUMENT A READERS GUIDE The City of laPorte Budget Document provides comprehensive information about City policies, goals, objectives, financial structure, operations, and an organizational framework that shows how City services are maintained and improved for fiscal year 1997-98. The Budget serves as an operational tool and planning guide, wherein the present policies and plans for the future are presented for the scrutiny of citizens, the ultimate consumers of municipal services. The budget document includes summaries, mission statements, and organizational charts for each department. Goals and objectives, performance indicators, staffing levels, a narrative explaining services and line item budgets are all presented on a divisional basis. BUDGET FORMAT The document is divided into nine major sections: Introduction, Budget Information and Summaries, General Fund, Utility Fund, Enterprise Funds, Internal Service Funds, Capital Improvement Funds, Debt Service Funds, and Miscellaneous. The Introduction Section includes the City Manager's Message which is addressed to the Mayor and City Council and explains the major policies, trends and issues which affected the development of the 1997-98 budget. This section also contains information on the Budgetary Plan and Process, an explanation of our Fund Organization, a description of the City and it's economic background, and a copy of the City's Long Range Goals. The Budget Information and Summaries Section includes an overall summary of the Budget, information on taxes, and summaries of both revenues and expenditures that might interest the lay reader. Additionally, the Personnel Summary which recaps staffing levels by division for a three-year period is included in this section. Of particular interest to the lay reader would be the Combined Summary of Changes in Working Capital. The accounts of the City are organized on the basis of funds and account groups, each of which is considered to be a separate accounting entity. Each fund can be generally though of as a small business. The operations of each fund are maintained using a set of self-balancing accounts which comprise its assets, liabilities, fund equity, revenues, and expenditures or expenses. Resources are budgeted to the individual funds by activity and are controlled within the fund. The next four sections are the Fund Sections and are organized as follows: Fund Summary, Statement of Revenues, Department Summary, Divisional Goals and Objectives, Divisional Summary and Detail of Expenditures. The Capital Improvements Funds section includes a Description of Projects which would be of interest to the lay reader. iv