To view a copy of the adopted budget, please visit the Concord Public Library. As a governmental organization, the City of Concord utilizes a fund accounting structure where financial activities are aggregated for specific purposes. The General Fund is the largest fund, which encompasses the more traditional governmental services. The General Fund is primarily funded by the property tax. General Fund revenues are listed in detail by category at the beginning of the budget document followed by General Fund department appropriation recommendations.
Capital is measured on an expenditure basis.
Special Revenue Funds are used to account for revenues dedicated to a specific purpose. These funds include Parking, Airport, Community Development, Housing Revolving Loan and Impact Fees. Revenues and appropriations are listed by Fund. Capital is measured on an expenditure basis. Enterprise Funds are similar to a business enterprise and are usually used when the service is paid largely from a user charge or sales.