Page 7 - FY 2021-22 Supporting Information

TABLE OF CONTENTS

Introduction
Preface.......................................................................................................................................... 1

Budget Summary

Balancing the 2021-22 General Fund Budget.............................................................................. 2
Comparative Budget Summary.................................................................................................... 6
Summary of Changes from 2020-21 Budget................................................................................ 7

Compliance with Financial Policies
Reserve Fund Projection.............................................................................................................. 11
10 Year History of Reserve Fund July 1 Balances....................................................................... 14
Budget Stabilization Fund Policy.................................................................................................. 15
Capital and Technology Infrastructure Funding Policy................................................................. 16
One-Time Revenue Policy General Fund..................................................................................... 18

Voter-Approved and Non Voter-Approved Debt........................................................................... 21
Non Voter-Approved Debt............................................................................................................ 22
Pension and Retirement Funding Policy...................................................................................... 23

Budget Outlook
Four-Year General Fund Budget Outlook .................................................................................... 24
Detail for General Fund Revenue Outlook................................................................................... 29

Pavement Preservation Program Budget Outlook....................................................................... 30

Revenue
Summary of Changes to General Fund Revenue from Prior Year............................................... 31
Detail of Proposed Fee Adjustments............................................................................................ 32
Fees That Are Not Full Cost Recovery......................................................................................... 33

Appropriations
Changes by Department............................................................................................................... 36
Changes by Category................................................................................................................... 89
Departmental Share of Unrestricted Revenues (Table)............................................................... 142
Police Share of Unrestricted Revenues........................................................................................ 143
Departmental Share of Unrestricted Revenues (Pie Chart)......................................................... 144

Special Funds Subsidy Policy....................................................................................................... 145
10 Year History of Budget............................................................................................................. 148