2017-2018 Biennial Operating & Capital Budget

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departments and is still a work in progress as we transition to the new format and as staff continues the phased implementation of IAN (Information Access Now), the City's new enterprise-wide financial accounting and data management system. The new Programs and Sub-Programs are a very different way of considering the budget. Instead of allocating funding by departments, we now show how funding is allocated to these service areas, which we call Programs: • Transportation • Utilities • Public Safety & Justice • Parks • Open Space & Trails • Recreation • Cultural Services • Community Design • Economic Prosperity • Administration & Support Services The budget shows the expenditures and revenues directly attributable to each Program. Once we implement the full reporting capability of IAN, we will also be able to further breakdown the expenditures and revenues for 41 Sub-Programs. We hope this approach will make it easier for the public to understand where the City invests their taxes and fees to provide the specific services they use, and make it easier for the City Council to evaluate how efficiently and effectively we are using those resources to achieve the stated objectives for each Sub-Program. Although we have made major strides this year in developing and implementing this Program approach, it is still a work in progress as we work with the new IAN system, and it will require continuing refinement. Program Expenditures and Revenues The tables on the following two pages summarize the 2017 budget in terms of expenditures, direct program revenue, and FTEs by Program and Sub-Program. To make it easier to see the details, the Sub-Program information is excerpted from the overall summary table. Direct program revenue includes revenue that is directly attributable to a Program or Sub-Program. This includes rate and/fee based revenue such as Water Utility revenue (which is reflected in the Utilities Program and Water Sub-Program), and Golf Course revenue (which is reflected in the Recreation Program and the Golf Sub-Program). Direct revenue also includes revenue that is restricted for a specific use, such as the Highway Users Tax and County Road and Bridge Tax, both of which are reflected in the Transportation Program and the Transportation Infrastructure Maintenance Sub-Program; the Open Space and Parks Fund revenue, which is allocated first in the Open Space and Trails Program, and then, to the extent there is sufficient revenue left to allocate, to the Parks Program; and the Historic Preservation Tax, which is allocated to the Historic Preservation Sub-Program (and consequently to the Community Design Program). 3