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Published by Finance Department, 2020-01-28 12:54:24

2020 Budget - Operating & Capital Budgets

2020 Budget Book - Final2

Mission – A broad statement of the City of Branson, MO
goals, in terms of meeting public
service needs, that a department or regarding the accomplishments
organization is formed to meet. toward a goal by a department. For
more information see the Strategic
Modified Accrual Accounting – A basis Plan.

of accounting which is a mixture of Priority Based Budgeting – An improved
budget system that identifies the
accrual accounting and cash basis primary annual objectives, then
structures the budget to achieve these
accounting. Expenditures are goals.

recognized when the liability is incurred PBB – Priority-Based Budgeting.

and revenues are recognized when Proprietary Funds – Accounts for
services for which the city charges a
they become available and fee, internally and externally. There are
two types of proprietary funds,
measurable. enterprise and internal service.

MODOT – Missouri Department of Resources – Total dollars available for
Transportation. appropriation including estimated
revenues, transfers and beginning fund
NFP: Non for Profit. balance.

Operating Budget – The financial plan Revenues – All amounts of money
adopted for a single fiscal year. The received by a government from
“proposed budget” designates the external sources other than expense
financial plan initially developed by refunds, capital contributions and
departments and presented by the residual equity transfers.
City Administrator to the Board of
Alderman for approval. The “adopted Special Revenue Funds – Funds set up
budget” is the plan as modified and to account for revenues from specific
finally approved by the Board of taxes or other earmarked sources that
Alderman. The adopted budget is (by law) are designated to finance
authorized by ordinance and thus particular activities of government.
establishes the legal spending limits for
the fiscal year. Tax Increment Financing District (TIF) –
A geographical area or district created
Organization Chart – A flowchart or under Missouri law to encourage
picture representation of the employee
positions within an organization.

Performance Measures – Process of
collecting, analyzing and/or reporting


FY2020 Budget TCAD – Taney County Ambulance
development of the area within its
boundaries by the reinvestment of half TCHD – Taney County Health
of the incremental tax growth Department
generated by property value increases
and new development within the Transportation Development District
district. (TDD) – A geographical area or district
created under Missouri law to
Tax Levy – The resultant product when encourage development of the area
the tax rate per one hundred dollars is within its boundaries by imposing a
multiplied by the tax base. sales tax.

Transfers In/Out – Amounts transferred User Fee – Fees charged for the use of
from one fund to another to assist in services; user fees are charged only to
financing the services for the recipient the individual using the service.

End Notes

iiiFinance Data and Statistics Summary for All Districts / Charters.
iv Source:
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6& Page ID=1
ix https://coxhealth-prod-
x 2018 Year-End Marketing Report. Branson Convention & Viisitors Bureau. Presented to the
Branson Board of Aldermen Meeting on March 12, 2019.


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