City
of Kearney
Annual
Operating Budget and Program of Services
October
1, 2010 to September 30, 2011
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Table
of Contents
A Guide to
Understanding the Budget (pg 1-8)
Budget
Transmittal Letter (pg 9-11)
Organizational
Charts (pg 12-22)
Ordinances
(pg 23)
Summaries
(pg 24-92)
Governmental
Funds
General Fund
(pg 93-150)
Special Revenue Funds (pg
152-170)
Capital
Projects (pg 174-194)
Debt
Service Funds (pg 198-205)
Proprietary
Funds
Enterprise
Funds (pg 213-282)
Internal
Service Funds (pg 287-304
Fiduciary
Funds
Pension (and other
employee benefit) Trust Funds (pg 308-311)
Agency Funds
(pg 312-315)
Personnel
Summary (pg 316-327)
Accounting
Summary (pg 334-348)
Glossary (pg
349-357)
Commission
& Advisory Board Members (pg 358)