Page 7 - FY 2022-23 Supporting Information

TABLE OF CONTENTS

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

Budget Summary
Balancing the 2022-23 General Fund Budget.............................................................................. 3
Comparative Budget Summary.................................................................................................... 7

Summary of Changes from 2021-22 Adopted Budget................................................................. 8
Compliance with Financial Policies
Reserve Fund Projection.............................................................................................................. 13

10 Year History of Reserve Fund July 1 Balances....................................................................... 16
Budget Stabilization Fund Policy.................................................................................................. 17
Capital and Technology Infrastructure Funding Policy................................................................. 19
One-Time Revenue Policy (General Fund).................................................................................. 22
Voter-Approved and Non Voter-Approved Debt........................................................................... 24
Non Voter-Approved Debt............................................................................................................ 25
Pension and Retirement Funding Policy...................................................................................... 26

Budget Outlook
Four-Year General Fund Budget Outlook ................................................................................... 27
Detail for General Fund Revenue Outlook................................................................................... 32

Pavement Preservation Program Budget Outlook....................................................................... 33

Revenue
Summary of Changes to General Fund Revenue from Prior Year............................................... 35
Detail of Proposed Fee Adjustments............................................................................................ 36
Fees That Are Not Full Cost Recovery......................................................................................... 38

Appropriations
Changes by Department............................................................................................................... 39
Changes by Category................................................................................................................... 93
Departmental Share of Unrestricted Revenues (Table)............................................................... 153
Police Share of Unrestricted Revenues....................................................................................... 154
Departmental Share of Unrestricted Revenues (Pie Chart)......................................................... 155

Special Fund Subsidy Policy........................................................................................................ 156
10 Year History of Budget............................................................................................................. 159