Budget 101

Each of the funds listed in the City of Washington Budget Ordinance lists individual cost centers. These cost centers list the expenditures required to provide a particular category of service, such as Police or Parks and Grounds. Each cost center is broken down into line items based on each type of expenditure, such as salaries, departmental supplies, telephone expenses, and maintenance and repairs. The amount allocated to any cost center can by amended by Washington City Council during the course of the fiscal year through Budget Ordinance Amendments.

The budget summary on this web site lists only the total amount originally budgeted for each cost center. To see a breakdown of the expenditures within an individual cost center, consult the complete City of Washington Budget document on file at Brown Library and the City Manager's Office.

The operating budget is divided into several funds. Following is a description of the largest of those funds:

• Electric Fund

  
  The portion of the city budget that accounts for the activities of Washington Electric Utilities. Rates charged for electricity account for most of the revenue. Expenditures go toward wholesale power purchases; system maintenance, improvements and operations; and debt service for electric system improvements. The Electric Fund also reimburses the General Fund for services rendered, such as billing, collections and information processing. Grants are made to the General Fund to fund projects that benefit the entire community, such as recreation and library facilities improvements.
  
  

• General Fund

  
  The portion of the city budget that accounts for the revenues and expenditures of governmental operations, including administration, police and fire protection, sanitation services, streets, drainage, parks and recreation and library.
  
  

• Water Fund

  
  The portion of the city budget that accounts for revenues and expenditures of the city's water utility. Rates charged for water service account for most of the revenue. Expenditures go toward system maintenance and operations and debt service on water system improvements. The Water Fund also reimburses the General Fund for services rendered, such as billing, collections and information processing.
  
  

• Sewer Fund

  
  The portion of the city budget that accounts for revenues and expenditures of the city's wastewater utility. Rates charged for sewer service account for most of the revenue. Expenditures go toward system maintenance and operations and debt service on wastewater treatment system improvements. The Sewer Fund also reimburses the General Fund for services rendered, such as billing, collections and information processing.