Fiscal Year 2012 - Budget Introduction

 

 

 

City Hall / Civic Center dedicated in October of 1996 in downtown Carbondale.

 

 

 

 

 

 

 

Rear View

 

 

 

 

 

Readers Guide to Navigating Through The Budget


Introduction - City Official, Staff, Profile and Table of Contents
This budget document is prepared to enable the City Council, residents of Carbondale, investors, creditors, and other governmental units to gain the maximum understanding of the City's programs and financial operations.

A government budget containing special terminology, forms, charts and organization can become a challenge to the user. The main objective of this document is to communicate this information to the reader in a clear and understandable manner. This guide has been included to help the reader understand the organization of this document and to help inform the reader where to look for certain types of information.

Budget Intro - Budget Message
The introduction section contains information about the City of Carbondale and the budget process. The City Manager’s Budget Message gives an overview of the accomplishments during the current fiscal year and decisions made during the budget process that are included in the new fiscal year budget. The City Organizational Chart, Departmental Services Chart and Community Goals are all included in this section. The reader can read about the history of the City, view information on the location of the City, services offered and a community profile as well.

Budget Summaries -
Section One
Section Two
Section Three
Section Four

This section contains information on the Financial Structure and Policies, Budgetary Process and Procedures and Major Revenue Assumptions and Fund Balance Analysis which guides the budget preparers during the development of the budget. Also, included are both the revenue and expenditure

General Fund - All General Fund Accounts
The General Fund is a major section of the budget document containing twenty-five divisions under seven departments. Services associated within the General Fund include general government, public safety, development services, public works and community service. Goals, objectives and strategies are included in each division’s budget along with performance measures, the number of full-time equivalent employees, organization charts and line item expenditure accounts.

Special Revenue Funds - All Special Revenue Accounts
The Special Revenue Funds includes divisions where specific revenues for specific, legally restricted expenditures exist. Motor Fuel Tax allocations from the State of Illinois for street maintenance and repairs and traffic signals are included in this section, as well as the Tax Increment Fund and the Child Care Services Fund for the Eurma C. Hayes Child Care Center, which is operated by the City.

Debt Service Fund - All Debt Service Accounts
This section is devoted to account for the redemption of principal, interest and paying fees for General Obligation Bonds issued on behalf of the City.

Community Investment Funds - All Community Investment Accounts
Community Investment Funds are used for the construction of major capital facilities, streets, sidewalks and storm sewers. Capital projects such as water and sewer lines are budgeted in the Waterworks and Sewerage Fund.

Proprietary Funds - All Proprietary Accounts
The Proprietary Funds includes the Waterworks and Sewerage Fund, Parking System Operations Fund, Solid Waste Management Fund and the Rental Properties Fund. All of these are treated as self-supporting municipal activities that are similar to private businesses. Services are provided to the general public on a continuing basis and financed through charges for the services. Services include water and wastewater treatment and distribution, public parking lots, refuse collection and rental properties owned by the City. Goals, objectives and strategies are included in each division’s budget along with performance measures, the number of full-time equivalent employees, organization charts and line item expenditures.

Internal Service Fund - Self Insurance Fund
This Fund is for the City’s Group Health Insurance for City employees and retirees.

Component Unit - Public Library Account
The Carbondale Public Library is a component unit and included in this budget.

Community Investment Program - All CIP Programs
The Five-Year Community Investments Program (CIP) provides the reader a consolidated picture of all the CIP projects that are funded by the various funds described above. The description, justification, expenditure year, funding source and the impacts the projects have on the City’s operations is detailed for each CIP project.

Supplemental Data - Miscellaneous Supplemental Files
This section gives the reader some important statistical information on such items as capital outlays, debt service, tax levies, demographic statistics and five-year historical financial data.

Five-Year Budget Projections - All Funds Five Year Projections
This section provides the reader the longer-term outlook of the financial projections for all of the City’s funds. The projections should only be used as a guide rather than a definite statement of financial trends and stability.

Glossary of Terms - Glossary
The Glossary of Terms is included to help the reader with financial terms they may not be familiar with.

 

 

Continue on to the Budget Message
 

 
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