The main purpose of the budget document is to present to the City Council, the public, and city staff a clear picture of the services the City plans to provide during the next fiscal period The budget reflects the Mayor’s and City Council’s approach to execute the operative mission of the City of Anacortes. The document enables the public to gain a detailed look at what financial resources are necessary and have been apportioned to carry out this objective. City staff have a quick reference to what resources are available to them for their assignments. Thus a major purpose is to provide a financial and operating plan that conforms to the City’s accounting system.
The budget also explains the organizational and reporting structure of the City. Overall, this budget is presented by departments. Beginning with the General Fund (001), there are included the following 11 departments: Legislative, Executive, Judicial, Finance, Information Systems, Human Resources, Planning & Community Development, Legal, Police, EMS / Fire, and Museum. In addition there is detail on other non-departmental functions (such as inter-departmental and administration). Some departments have their own fund, such as the Library. Other departments include several funds and fund types and also a portion of the general fund, such as Parks & Recreation, and Public Works. The level of detail reported for each fund depends upon the nature of the activity carried out.
It is important to bear in mind that the City’s organizational structure does not necessarily match its fund structure. For example, the City’s Public Works Director oversees functions in the general fund, special revenue funds, capital projects funds, enterprise funds and internal services funds. These activities are grouped together under Public Works.
The Table of Contents provides an easy way to locate specific information or areas of interest. Other sections of this document include the Mayor’s Budget Message, Financial Message, Policies and Procedures, Summaries of Revenues & Expenditures, Debt Service Schedules, Personnel Information, Revenue Explanations and Detail, and Expenditure Detail by Departments.