Linking Opportunities for Commerce and Community
Department Functional Expenditures to Total General/Enterprise Fund Expenditures—shows the Department’s budget as a percent of the overall fund’s budget to
which it belongs (located in the upper right hand corner), as well as the Department’s budget percentage by major expenditure within the fund.
Expenditures by Category—the budget for the Department. Past budgets are given for comparison, in addition to the percent change from the most current year to
the next budgeted year and the breakdown of how much money is expended per budget category. Expenditures are summarized by the following major
− Personnel—salaries, overtime and other pay including vacation payment incentive, holiday pay, temporary wages, and benefits (FICA, retirement contributions,
health and other benefits);
− Operations—supplies, repairs, utilities, services and other costs;
− Capital Improvements—Departmental machinery, equipment and buildings.
Expenditure Trends—a graph showing personnel, operations, and capital improvement expenditures from the past three (3) years and next year’s budgeted
Objectives and Performance Measures (all divisions)
Performance Measures-- there are three types of measures:
1. Workload Measures. These measures monitor and quantify the level of activity required when providing a service as that activity is performed.
Examples: number of police patrol hours, number of blocks patrolled, number of meters read, numbers of dollars spent, etc.
2. Efficiency Measures. These measurements reflect the direct and/or indirect cost (in dollars or employee hours) per unit of workload or impact.
Examples: cost per arrest, cost per inspection, cost per inspection completed within 24 hours of request, hours per mile of road resurfaced, hours per each
application reviewed, FTE per total meters read, etc.
3. Effectiveness Measures. These measurements capture the impact a service is having on a desig