RE: FundsSpecial Revenue funds include grants like CDBG, ISTEA and special
assessment funds like street maintenance, forestry, lighting. Funds like
Building Department, Ambulance and Tax Increment Districts are all
special revenue funds. Impact Fees are in a Special Revenue fund also.
Generally legislation dictates that the funds be segregated such as Gas
Tax. The states BARS system actually assigns fund numbers for these
funds.
The Enterprise funds include Airport, Solid Waste, Water and Sewer
(sewer includes the wastewater plant and the storm sewer function).
We have one Internal Service fund – Data Processing which is treated
much like an enterprise fund.
The building fees have dropped significantly this year. Most of the
other special revenue funds have stable sources.
From: Myrt Webb
Sent: Thursday, February 05, 2009 8:13 AM
To: Amy Robertson
Subject: Funds
Pls tell me again: what comprises “special revenues?”
Are there any enterprise funds other than water and sewer?
What types of revenues have dropped the most in the past 3 years?
Myrt