The City’s Budget is composed of 12 separate funds that are balanced independently -- revenues equal expenditures. The City's budget is divided into three primary sections—General Government, Special Revenue Funds, and Enterprise Funds. Within each section there are revenues, personnel expenses, operating and maintenance expenses, and capital expenses/debt service.
The General Fund is the principle operating fund of City government. It accounts for services to the public, including police, fire, streets, parks, planning and a variety of administrative departments that support operations. Taxes, fees and charges, and contributions from other governments are the primary financial resources for general government. Non-operational categories are debt service, capital improvements and reserves related to these operating funds.
Special Revenue Funds include Solid Waste, Stormwater, State Street Aid, and capital project funds. Revenues that flow to these funds, including bond proceeds, can be used only for the projects or services provided by these funds.
Water, wastewater and water re-use are enterprise funds. Like the general government fund, the utility funds have operating and non-operating components. Utility operating funds account for the cost of providing and maintaining services to its customers. Distinct from the general government fund, each of the utilities operate much the same as a business (enterprise), with customer charges (rates) supporting all costs. Resources of the utilities cannot be used to subsidize general government functions.
General Fund
Revenues by Source |
| Revenue Source |
Percent of Total |
Local Sales Tax |
46% |
Property Tax |
19% |
Intergovernmental |
13% |
Other |
22% |
General Fund
Expenditures by Type |
| Type of Expenditure |
Percent of Total |
Personnel |
57% |
Operations & Maintenance |
27% |
Capital Expenditures |
11% |
Debt Service |
5% |
General Fund
Expenditures by Department |
| Department or Category |
Percent of Total |
Public Safety |
42% |
General Government |
12% |
Community Development |
8% |
Streets |
8% |
| Solid Waste Transfer |
7% |
| Parks |
6% |
| Debt Service |
5% |
| Interfund Transfers |
2% |
| Other |
10% |
