Budget Cover - FY 2017 SOPThe 2017 Strategic Operating Plan (SOP) for the Village of Pinehurst includes a Village-wide property tax rate of $0.295 per $100 valuation and funds numerous strategic initiatives to help the Village achieve its mission and vision.  The 2017 Strategic Operating Plan (SOP) is available as a single document or you can view the individual sections separately.  To see comments submitted to Open Village Hall regarding this budget, please click here.

Strategic Operating Plan Resources

Budget in Brief
Budget Highlights Article
FY2017 SOP Presentation
FY2017 Balanced Scorecard

Strategic Operating Plan

Strategic Operating Plan (5.6 MB entire document) 

Introduction - The introduction section includes the Table of Contents and other important information.
     Introduction and Table of Content
     Organizational Chart
     Personnel Classification Schedule
     Budget Award

Budget in Brief - The Budget in Brief provides an overview of the FY 2017 Budget that is a component of the Strategic Operating Plan.  It helps the reader quickly understand what initiatives and other key elements are included in the annual budget.

Budget Message - In the Budget Message, the Village Manager discusses the proposed annual budget and any outside factors that were used in determining the budgeted expenditures and the revenues needed to cover these expenditures.

About Village Services - This section provides a description of the duties and responsibilities of the different Village departments and divisions.

Strategic Operating Plan (SOP) Plan Guide – This guide details the steps in preparing and adopting the annual budget, which is a component of the Strategic Operating Plan.  A summary of key financial policies affecting the budget process is given.  This section also includes the budget calendar, the budget planning phases, and a description of how the process works.  Finally, it has a brief description of fund accounting and how the Village’s finances are organized.

Strategic Priorities - This section provides an overview of the strategic planning process, the Village’s Balanced Scorecard (BSC), and also contains the Council’s goals and strategic objectives. Key Performance Indicators (KPIs) with short-term and long-term targets on the Village’s Balanced Scorecard (BSC) are also included in this section along with specific initiative action plans aimed at achieving those performance targets.

General Fund - Every Village department or division appears with individual presentations of departmental budgets and key performance indicators (KPIs) with short-term and long-term targets. These are the most specific presentations within the document. This section also provides information on debt service and on capital expenditures contained in the current year budget. The section is divided into the three subsections below:

     General Fund Summary
     General Fund Revenues
     General Fund Expenditures

Capital Expenditures - This section is a summary of the capital expenditures that are included in each department of the General Fund. It is designed to provide the reader with a single location to review all planned capital purchases included in the budget. To qualify as a capital expenditure, an item must have an original cost of $5,000 or more and an expected life of greater than one year.

Five-Year Financial Forecast - This section contains the Village’s long-range financial forecast. The forecast is developed to ensure that adequate financial resources are available to meet future financial obligations. The forecast serves to inform decision makers of the long-term financial implications of the budgetary decisions they are making today.

Capital Improvement Plan (CIP) - The CIP outlines the Village’s plan for the replacement and acquisition of capital assets over the five-year planning period. Capital assets include vehicles, equipment, infrastructure, and new facilities. The Village uses this plan to ensure that these investments are aligned with the Village’s strategic direction.

Budget Ordinance
 - The budget Ordinance is the legally binding ordinance that establishes the new annual budget.

Budget Glossary - This section includes a list of common terms, acronyms and abbreviations used throughout the document.  A detailed definition of these terms is provided to aid the reader in understanding the budget and strategic planning process.

Supplementary Information - This section includes miscellaneous information about the Village of Pinehurst, such as the history of the Village and the Personnel Classification Plan.