Budget by Classification

The budgets of all governmental units in Indiana are prepared according to a form prescribed by the Indiana State Board of Accounts.  The legal level of budgetary control is by object classifications.  Objects are called expense accounts or line items by the private sector.  Major classifications of expenditures are as follows:

Personal Services - Expenditures for salaries, wages and related employee benefits.  The increased spending in this classification is due to annual salary/wage increases of approximately 3% and the continued rise in health insurance premiums.

Supplies - Office supplies, operating supplies, repair and maintenance supplies.  The 2005 budget shows a 2.5% increase for this classification.

Other Services and Charges - Professional services, communication and transportation, printing and advertising, insurance, utility services, repairs and maintenance, rentals, debt service.  The cost of professional services, contract services, lease loan and bond payments primarily related to infrastructure projects, will vary significantly from year to year.

Capital Outlay - All lands, buildings, improvements, machinery and equipment purchases that are not financed through leases or bond issues.  The capital outlay for 2005 increased for this classification, reflecting a stronger commitment to attaining or maintaining the long-term assets of the City of Fort Wayne.

City of Fort Wayne Budget
by Classification

City of Fort Wayne
Budget by Classification
           
  2004   2005    
  Approved Budget   Approved Budget   % Change
           
Personal Services $106,614,168   $112,955,539   5.95%
Supplies $5,134,592   $5,262,805   2.50%
Other Services & Charges $36,597,462   $28,923,512   -20.97%
Capital Outlay $12,125,544   $23,112,099   90.61%
           
Total Civil City Budget $160,471,766   $170,253,955  

6.10%

 

 

 

 

 

classi1