§ 21-2102.  Adoption of Program-Based Budgeting Procedure.
   (1)   To satisfy the requirements of Section 21-2101, the Finance Director shall adopt a program-based budgeting procedure. Such procedure shall provide a method to identify, for each function performed by a City department, the necessary resources to perform and/or complete such function as well as a method for measuring the effectiveness and performance of the function.
   (2)   The program-based budgeting procedure shall determine the component costs of each function performed with City funding, such as:
      (a)   Direct salary costs, including the number of full-time equivalents (FTEs) performing the function;
      (b)   Fringe benefits costs;
      (c)   Space rental and maintenance costs, listed separately for each building or other facility used;
      (d)   Materials, supplies, and equipment costs;
      (e)   Fleet costs;
      (f)   Energy costs; and
      (g)   Any revenue generated by performing the function.
   (3)   The program-based budgeting procedure shall determine and specify the funding source(s) – including general fund, grant funds, enterprise funds, or any other funds – from which appropriations are made by the City for performing the function.
   (4)   The program-based budgeting procedure also shall determine metrics for measuring the effectiveness of each function funded by appropriations made by the City, which shall include specific performance goals. The program-based budgeting data provided with the proposed operating budget ordinance for Fiscal Year 2016 and each year thereafter pursuant to Section 21-2101 shall include data regarding the performance goals for the current fiscal year, the projected performance for the current fiscal year, and the performance goals for the next fiscal year.