The City of Sumner’s Biennial Budget contains a great deal of information for all levels of users. The budget document serves many purposes, including communication. The following is a brief description of the contents of each section of the budget document.
Section 1: Introduction
Come on in, Sumner! Get a general overview of who we are, where we’re located and the mission, vision and values as well as the strategic priorities that lead us in everything we do. This is the general overview that gives you overall perspective.
Section 2: About the City of Sumner
Get more details about Sumner’s community and city government. Details range from demographics to an overview of services provided by the City (included in this budget) and other service partners (links to external websites). These are the details that help you understand what is, and is not, funded through this budget.
Section 3: Policies & Ordinances
This section focuses on the budget itself. It reviews the City’s budget and general fiscal policies as well as the budget process and calendar, and accounting system and policies. This section also includes the authorizing ordinances for the budget and property tax. These details tell you the guiding principles we use, and the authority we have, to collect and spend your money.
Section 4: Financial Summary
This section gives you the City’s overall financial picture, including budget highlights, revenue and expenditure estimates, and financial forecasts for the upcoming biennium. Basically, how much is coming in and how much we expect to spend. This section also includes charts illustrating revenues by fund and type, as well as a description of any assumptions used in developing the budget.
As staffing will always take a large portion of the funding, the section reviews the City’s personnel plan, providing an overview of staff by department, as well as a City-wide organizational chart. This section also includes the City’s historical authorization of full-time employees, and the compensation schedule. Review this section if you want to know the City’s finances as a whole without getting out your calculator.
Section 5: General Fund Program Summaries
When you think of most common City service, you are thinking of things found in the General Fund. Review operating budgets, key accomplishments and new initiatives in departments like police, parks, finance and administration.
Section 6: Other Funds
In addition to the General Fund, the City and this budget also have many funds that fall into six distinct categories:
- SPECIAL REVENUE FUNDS include efforts where funds are collected in very specific ways and are heavily regulated, usually by the State, on how and where they can be spent. Examples include Drug Enforcement and Occupancy Tax.
- DEBT SERVICE FUNDS track the City’s debt, including descriptions of outstanding debt, debt summaries by fund, and illustrations of debt obligations through maturities.
- CAPITAL PROJECT FUNDS track dedicated revenue streams and planned expenditures for large capital projects including sidewalks, streets, parks & trail, facilities and General Government.
- ENTERPRISE FUNDS highlight funds that must operate as an independent business, collecting revenue/fees from users and ensuring those fees are used for specific services promised including utilities, cemetery, and animal control.
- INTERNAL SERVICE FUNDS include assessments made of other user departments and planned expenditures for operational work such as unemployment, fleet, and information technology.
- FIDUCIARY FUNDS provides an overview of the City’s funds to manage trusts, including the Cemetery Endowment Fund, the Development Impact Fund, and the Firemen’s Pension Fund.
Section 7: Glossary
We use a lot of technical terms and acronyms not often found outside the work of municipal services and budgeting. Use this section to help understand and learn terms you don’t recognize throughout the budget.