CABR 2023

The 2023 (CABR) Comprehensive Annual Budget Report is divided into 9 major sections: Introduction, Guidelines, Financial Overview, Fund Summaries, Summaries by Departments, Debt Service Fund, Capital Outlay, Human Resources Administration, and the Appendix.

Section A: Introduction - gives a profile of Chattanooga with selected useful service, demographic, economic, and statistical information, a message from the Finance Administrator, an organizational chart, and City officials.

Section B: Guidelines - informs you of guidelines and rules adhered to by the finance department of Chattanooga, as well as budget policies, models, procedures, a calendar, and the budget ordinance.

Section C: Financial Overview - summarizes the overall financial condition of Chattanooga, where we have been, where we are, and where we are going. This is followed by detailed discussions of program functions such as General Government, Finance and Administration, Public Safety, Public Works, Recreation, Debt Services, Capital Outlay, and Social Services.

Section D: Fund Summaries - Includes revenue and expense history and fund balance discussion & charts.

Section E: Summaries by Departments - Includes Summary information about Fund, departments, or divisions along with summaries of revenues, expenditures, projected changes in fund balance, and trends.

Section F: Debt Services Fund - Includes Summary information about outstanding debt by funding source.

Section G: Capital Outlay - Includes summary information about Capital Project Funds, summaries of revenues, expenditure, projected changes in fund balance, trends, followed by a detailed listing of projects, and operational impact.

Section H: Human Resource Administration - gives an outlook on the benefits provided by the City of Chattanooga, position changes, personnel detail, and pay plan tables.

Section I: Appendix - includes a glossary.