Budgeting: Sample Budget
Resource
Sample budget
ã Falmouth Institute
R-3
Budgeting: Sample Budget
2010-11 General Fund BudgetExpenditure Summary by Program /
Program / 2008-2009
Actual / 2009-10 Budgeted / 2009-10 Estimate / 2010-11
Adopted /
Legislative / $ 287,476.00 / $ 180,509.00 / $ 199,898.00 / $ 171,896.00
Judicial Administration / $ 611,412.00 / $ 690,811.00 / $ 748,574.00 / $ 712,248.00
Electoral Board / $ 106,961.00 / $ 110,911.00 / $ 110,911.00 / $ 120,554.00
General and Financial / $ 3,614,203.00 / $ 3,788,721.00 / $ 4,104,959.00 / $ 4,080,739.00
Police Department / $ 5,399,544.00 / $ 5,764,816.00 / $ 5,784,736.00 / $ 5,951,376.00
Fire and Rescue / $ 4,465,291.00 / $ 4,563,386.00 / $ 4,585,986.00 / $ 4,766,286.00
Public Works / $ 5,146,211.00 / $ 5,224,890.00 / $ 5,334,469.00 / $ 5,473,601.00
Social Services / $ 2,567,567.00 / $ 2,769,463.00 / $ 2,816,877.00 / $ 2,899,128.00
Culture and Recreation / $ 1,837,180.00 / $ 1,901,847.00 / $ 2,061,903.00 / $ 2,212,978.00
Community Development and Planning / $ 613,750.00 / $ 563,729.00 / $ 593,906.00 / $ 622,256.00
Debt Service / $ 0.00 / $ 956,717.00 / $ 956,717.00 / $ 1,176,360.00
Education / $ 16,393,161.00 / $ 16,487,884.00 / $ 17,613,719.00 / $ 17,723,928.00
Non-Departmental / $ 4,208,783.00 / $ 2,273,096.00 / $ 2,213,328.00 / $ 3,101,381.00
Total / $ 45,251,539.00 / $ 45,276,780.00 / $ 47,125,983.00 / $ 49,012,731.00
ã Falmouth Institute
R-3
Budgeting: Sample Budget
Program / 2009-10Budget / % of Total / 2010-11
Adopted / % of Total / % Change /
Salaries and Benefits / $ 17,106,377.00 / 37.8% / $ 17,756,075.00 / 36.2% / 3.8%
Supplies and Materials / $ 1,276,583.00 / 2.8% / $ 1,317,547.00 / 2.7% / 3.2%
Services and Charges / $ 23,293,363.00 / 51.4% / $ 25,411,562.00 / 51.8% / 9.1%
City Schools / $ 15,520,000.00 / 34.3% / $ 16,950,000.00 / 34.6% / 9.2%
City - Other / $ 3,063,371.00 / 6.8% / $ 3,306,708.00 / 6.7% / 7.9%
Other Costs / $ 4,709,992.00 / 10.4% / $ 5,154,854.00 / 10.5% / 9.4%
Debt Service / $ 1,456,485.00 / 3.2% / $ 1,671,640.00 / 3.4% / 14.8%
Capital Outlay - Replacement / $ 188,627.00 / 0.4% / $ 193,702.00 / 0.4% / 2.7%
Capital Outlay / $ 1,959,281.00 / 4.3% / $ 2,780,389.00 / 5.7% / 41.9%
Transit Fund Transfer / $ 676,992.00 / 1.5% / $ 569,380.00 / 1.2% / 15.90%
Subtotal / $ 45,957,708.00 / 101.40% / $ 49,700,295.00 / 101.40% / 8.51%
Water and Sewer Reimbursement / $ (680,928.00) / 1.5% / $ (687,564.00) / 1.40% / 1.0%
Total / $ 45,276,780.00 / 100.0% / $ 49,012,731.00 / 100.0% / 8.3%
ã Falmouth Institute
R-3
Budgeting: Sample Budget
2010-11General Fund BudgetExpenditure Summary /
Account Number / Account Title / 2008-09
Actual / 2009-10 Budgeted / 2009-10 Estimate / 2010-11 Adopted /
Legislative
411010 / City Council / $ 164,036.00 / $ 44,640.00 / $ 63,715.00 / $ 44,613.00
411020 / City Clerk / $ 123,440.00 / $ 135,869.00 / $ 136,183.00 / $ 127,283.00
Total / $ 287,476.00 / $ 180,509.00 / $ 199,898.00 / $ 171,896.00
Judicial Administration
413010 / General District Court / $ 20,134.00 / $ 25,100.00 / $ 25,100.00 / $ 25,100.00
413020 / Joint Court / $ 197,271.00 / $ 269,234.00 / $ 289,328.00 / $ 243,778.00
413030 / Jail & Custody / $ 394,007.00 / $ 396,477.00 / $ 434,146.00 / $ 443,370.00
Total / $ 611,412.00 / $ 690,811.00 / $ 748,574.00 / $ 712,248.00
Electoral Board
414050 / Electoral Board / $ 106,961.00 / $ 110,911.00 / $ 110,911.00 / $ 120,554.00
General and Financial
415010 / City Manager / $ 226,579.00 / $ 239,147.00 / $ 240,797.00 / $ 248,047.00
415020 / City Attorney / $ 333,651.00 / $ 214,408.00 / $ 280,408.00 / $ 284,252.00
415030 / Audit / $ 27,080.00 / $ 33,210.00 / $ 33,210.00 / $ 34,050.00
415040 / Treasurer / $ 303,399.00 / $ 307,023.00 / $ 328,806.00 / $ 325,358.00
415050 / Commissioner of Revenue / $ 444,387.00 / $ 471,585.00 / $ 477,606.00 / $ 524,235.00
415210 / Economic Development / $ 368,513.00 / $ 343,768.00 / $ 555,518.00 / $ 424,182.00
415220 / Personnel / $ 229,237.00 / $ 241,308.00 / $ 241,308.00 / $ 265,827.00
415230 / Community Relations / $ 222,978.00 / $ 202,133.00 / $ 202,111.00 / $ 206,557.00
415240 / Cable TV / $ 41,831.00 / $ 54,311.00 / $ 61,411.00 / $ 55,474.00
415250 / Data Processing / $ 224,371.00 / $ 412,715.00 / $ 431,772.00 / $ 403,010.00
415260 / Printing and Office Supplies / $ 208,632.00 / $ 229,982.00 / $ 230,414.00 / $ 232,597.00
415270 / Motor Pool / $ (1.00) / $ (19,157.00) / $ (36,691.00) / $ (14,636.00)
415280 / Telephone / $ 135,743.00 / $ 119,699.00 / $ 119,700.00 / $ 119,699.00
415410 / Finance / $ 360,498.00 / $ 363,204.00 / $ 363,204.00 / $ 382,727.00
415420 / Real Estate / $ 193,494.00 / $ 188,936.00 / $ 188,936.00 / $ 202,975.00
415430 / Risk Management / $ 296,811.00 / $ 386,449.00 / $ 386,449.00 / $ 386,385.00
Total / $ 3,617,203.00 / $ 3,788,721.00 / $ 4,104,959.00 / $ 4,080,739.00
Police
421010 / Police Administration / $ 1,247,100.00 / $ 526,733.00 / $ 527,112.00 / $ 512,843.00
421020 / Technical Services / $ 1,011,663.00 / $ 1,858,539.00 / $ 1,861,342.00 / $ 1,941,783.00
421030 / Field Operations / $ 3,140,781.00 / $ 3,379,544.00 / $ 3,396,282.00 / $ 3,496,750.00
Total / $ 5,399,544.00 / $ 5,764,816.00 / $ 5,784,736.00 / $ 5,951,376.00
Fire and Rescue
422010 / Fire and Rescue Administration / $ 300,125.00 / $ 318,882.00 / $ 344,193.00 / $ 326,420.00
422020 / Fire Suppression / $ 2,691,137.00 / $ 2,773,250.00 / $ 2,757,580.00 / $ 2,934,050.00
422030 / EMS / $ 814,466.00 / $ 814,643.00 / $ 808,197.00 / $ 850,025.00
422040 / Code Enforcement / $ 650,563.00 / $ 656,611.00 / $ 676,016.00 / $ 655,791.00
Total / $ 4,456,291.00 / $ 4,563,386.00 / $ 4,585,986.00 / $ 4,766,286.00
Public Safety Total / $ 9,855,835.00 / $ 10,328,202.00 / $ 10,370,722.00 / $ 10,717,662.00
Public Works
431110 / Highways / $ 1,060,581.00 / $ 1,127,947.00 / $ 1,127,947.00 / $ 1,170,908.00
431120 / Snow Removal / $ 200,485.00 / $ 87,827.00 / $ 87,827.00 / $ 88,376.00
431130 / Storm Drainage / $ 374,225.00 / $ 393,985.00 / $ 395,080.00 / $ 407,341.00
431140 / Sign and Signal / $ 757,380.00 / $ 808,386.00 / $ 779,261.00 / $ 777,608.00
431210 / Refuse Collection / $ 1,206,193.00 / $ 1,262,903.00 / $ 1,348,325.00 / $ 1,413,736.00
431310 / Building Maintenance / $ 500,770.00 / $ 488,252.00 / $ 524,869.00 / $ 492,081.00
431320 / R.O.W. and Grounds / $ 591,943.00 / $ 595,435.00 / $ 629,435.00 / $ 645,938.00
431410 / Administration / $ 410,938.00 / $ 411,793.00 / $ 392,552.00 / $ 428,334.00
431510 / County Agent / $ 43,696.00 / $ 48,362.00 / $ 49,173.00 / $ 49,279.00
Total / $ 5,146,211.00 / $ 5,224,890.00 / $ 5,334,469.00 / $ 5,473,601.00
Social Services
441010 / Health / $ 402,098.00 / $ 421,135.00 / $ 457,399.00 / $ 458,380.00
444010 / Comm. for Women / $ 593.00 / $ 1,950.00 / $ 1,950.00 / $ 1,750.00
444020 / Comm. Serv. Board / $ 873,320.00 / $ 974,861.00 / $ 974,861.00 / $ 1,037,206.00
444040 / Tax Relief / $ 117,280.00 / $ 110,000.00 / $ 121,150.00 / $ 126,000.00
444050 / Social Services / $ 1,123,831.00 / $ 1,202,346.00 / $ 1,202,346.00 / $ 1,214,803.00
444080 / Human Services Coordinator / $ 50,445.00 / $ 59,171.00 / $ 59,171.00 / $ 60,989.00
Total / $ 2,567,567.00 / $ 2,769,463.00 / $ 2,816,877.00 / $ 2,899,128.00
Culture and Recreation
451010 / Administration / $ 679,171.00 / $ 655,687.00 / $ 667,803.00 / $ 712,599.00
451020 / Special Events / $ 156,610.00 / $ 192,608.00 / $ 202,197.00 / $ 264,494.00
451040 / Park/Ballfield Maintenance / $ 491,903.00 / $ 538,569.00 / $ 546,926.00 / $ 580,649.00
451050 / Old Town Hall / $ 38,984.00 / $ 44,166.00 / $ 44,166.00 / $ 53,138.00
455010 / Library / $ 470,512.00 / $ 470,817.00 / $ 600,811.00 / $ 602,098.00
Total / $ 1,837,180.00 / $ 1,901,847.00 / $ 2,061,903.00 / $ 2,212,978.00
Planning and Community Development
461010 / Planning / $ 357,146.00 / $ 325,300.00 / $ 354,295.00 / $ 351,324.00
461020 / Community Development / $ 256,604.00 / $ 238,429.00 / $ 239,611.00 / $ 270,932.00
Total / $ 613,750.00 / $ 563,729.00 / $ 593,906.00 / $ 622,256.00
Debt Service
470010 / General Debt / $ 0.00 / $ 956,717.00 / $ 956,717.00 / $ 1,176,360.00
Education
481010 / School Board / $ 289,581.00 / $ 269,306.00 / $ 279,306.00 / $ 217,050.00
481020 / Tuition / $ 15,526,731.00 / $ 15,520,000.00 / $ 16,600,000.00 / $ 16,950,000.00
481040 / Fixed Charges / $ 20,000.00 / $ 20,000.00 / $ 20,000.00 / $ 20,000.00
481050 / Capital Outlay / $ 16,268.00 / $ 187,000.00 / $ 222,835.00 / $ 45,300.00
481090 / School Debt / $ 540,581.00 / $ 491,578.00 / $ 491,578.00 / $ 491,578.00
Total / $ 16,393,161.00 / $ 16,487,884.00 / $ 17,613,719.00 / $ 17,723,928.00
Non-Departmental
490020 / Cost of Living / $ 0.00 / $ (125,000.00) / $ (125,000.00) / $ (222,969.00)
490030 / Contingent Reserve / $ 0.00 / $ 65,000.00 / $ 18,400.00 / $ 150,000.00
490040 / Capital Budget / $ 3,285,381.00 / $ 1,448,265.00 / $ 1,465,297.00 / $ 2,436,698.00
490050 / Transit Fund / $ 714,229.00 / $ 676,992.00 / $ 646,792.00 / $ 569,380.00
490090 / Regional Agencies / $ 116,573.00 / $ 118,103.00 / $ 118,103.00 / $ 110,054.00
499970 / Interest on Leases / $ 18,307.00 / $ 12,690.00 / $ 12,690.00 / $ 8,202.00
499990 / Uses from Leases / $ 74,293.00 / $ 77,046.00 / $ 77,046.00 / $ 50,016.00
Total / $ 4,208,783.00 / $ 2,273,096.00 / $ 2,213,328.00 / $ 3,101,381.00
Grand Total / $ 45,245,539.00 / $ 45,276,780.00 / $ 47,125,983.00 / $ 49,012,731.00
Judicial Administration
Joint Court Service
Jail and Custody Service
City of Fairfax, Virginia
ã Falmouth Institute
R-49
Budgeting: Sample Budget
FUNCTION: Administration of Justice
DEPARTMENT: Joint Court Service
DIVISION OR ACTIVITY: ______
BUDGET COMMENTS
This account, which has decreased $25,456 (9.5%), provides, through a contract with Fairfax County, for the City’s share of the Circuit Court, Clerk of the Court, Commonwealth’s Attorney, and the Juvenile and Domestic Relations Court. The FY 2010-11 budget amount is based on the
FY 2010-11 County budget. Debt service principal is fixed dollar amount with debt service
interest gradually declining.
PROGRAM
The Joint Court Service provides a number of different administration of justice activities provided by the County of Fairfax, and paid for on a contractual basis based on population.
GOAL
To ensure effective, fair Court services for City of Fairfax residents.
OBJECTIVES
Monitor effectiveness of court programs
Evaluate provisions of contract agreement and payments
SERVICES AND PRODUCTS
Circuit Court
Felony cases
Civil cases
Appealed cases
Juvenile and Domestic Relations
Juvenile cases
Custody cases
Vigilance cases
Clerk of the Court
Official function
Recording legal documents
Marriage
Court attendance
Commonwealth Attorney
Prosecution of felonies
REVENUES PRODUCED
Circuit court revenues - $8,000
Juvenile Court - $15,000
ã Falmouth Institute
R-49
Budgeting: Sample Budget
Cost Center 413020: Joint Court Service /Title / Last Year
Actual / Current Year Original Budget / Current Year Revised Budget / Budget Year Adopted /
Other Services and Charges / $ 177,539.00 / $ 222,621.00 / $ 242,715.00 / $ 243,778.00
Debt Service / $ 19,732.00 / $ 46,613.00 / $ 46,613.00 / $ 0.00
Cost Center Total / $ 197,271.00 / $ 269,234.00 / $ 289,328.00 / $ 243,778.00
ã Falmouth Institute
R-49
Budgeting: Sample Budget
FUNCTION: Administration of Justice
DEPARTMENT: Jail and Custody Service
DIVISION OR ACTIVITY: ______
BUDGET COMMENTS
This account shows an increase of $46,893 (11.8%) from the amount budgeted last year. The
FY 2010-11 amount is based on the FY 2010-11 County budget.
PROGRAM
All jail and custody service is provided through a contractual agreement with Fairfax County. Under the arrangement of law enforcement as set forth by the Commonwealth of Virginia, the Sheriff is a Constitutional Officer who has enforcement jurisdiction in both criminal and civil matters in the County and City of Fairfax.
GOAL
To provide jail and custody service in support of law enforcement functions.
OBJECTIVES
Ensure a safe court environment for all participants
Maintain both the integrity of the court process ad courtroom decorum
Transport prisoners throughout the State
Operate the Adult Detention Center of Fairfax County
SERVICES AND PRODUCTS
· Detention facilities
· Transportation of prisoners
· Courtroom enforcement
· Bailiffs for the various courts
ã Falmouth Institute
R-49
Budgeting: Sample Budget
Cost Center 413030: Jail and Custody Service /Title / Last Year
Actual / Current Year Original Budget / Current Year Revised Budget / Budget Year Adopted /
Other Services and Charges / $ 386,931.00 / $ 390,037.00 / $ 427,706.00 / $ 443,370.00
Debt Service / $ 7,076.00 / $ 6,440.00 / $ 6,440.00 / $ 0.00
Cost Center Total / $ 394,007.00 / $ 396,477.00 / $ 434,146.00 / $ 443,370.00
ã Falmouth Institute
R-49
Budgeting: Sample Budget