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. These funds include Water, Wastewater, Solid Waste, Golf and Arena. Revenues and appropriations are listed by fund. Capital is measured on a maintenance and depreciation expense basis. The current year portion of capital expenditures to be met from operating funds are contained in the Operating Budget as capital outlays or transfers, along with debt service on bonded projects.