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(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.