City Budget for Fiscal Year 2008

Adopted Budget Book 2 of 2
For Fiscal Year (FY) ending June 30, 2008
Presented and Approved by the Mayor and City Council on March 7, 2006

Book 1 | Capital Improvements

1. Table of Contents/Line Item Budget
   (PDF: 7 pages, 353KB)
   
   
   
2. Capital Projects Funds
   (PDF: 79 pages, 543KB)
   Capital Projects Funds are utilized to account for financial resources to be used for the acquisition or construction of capital facilities and other major fixed assets, with the exception of those that are financed by Enterprise Funds monies. Capital projects for Enterprise Funds activities are accounted for in the Capital Projects Funds when the projects are financed with other than Enterprise monies.
   
   
3. Debt Service Funds
   (PDF: 51 pages, 470KB)
   The Debt Service Fund is used to account for the accumulation of resources for and the payment of, general long-term and special assessment debt principal, interest, and related costs.
   
   
4. Enterprise Funds
   (PDF: 143 pages, 728KB)
   Enterprise Funds are utilized to account for operations and activities that are financed and operated in a manner similar to a private business enterprise, and where the cost of providing goods and services to the general public on a continuing basis is expected to be financed or recovered primarily through user charges.
   
   
5. General Fund
   (PDF: 140 pages, 673KB)
   The General Fund, the general operating fund of the City, accounts for all the financial resources, except those required to be accounted for by other funds. The revenues are primarily derived from general property taxes, charges for services, licenses and permits, and government grants. The expenditures related to general administration, public safety, streets, and parks and recreational activities are included herein.
   
   
6. Internal Service Funds
   (PDF: 37 pages, 434KB)
   Internal Service Funds are used to account for the financing of goods or services provided by one department or agency to other departments or agencies of the City, or to other governments, on a cost reimbursement basis. The City has three internal service funds: Public Works Facility, Joint Communications Center, and Risk Management Fund.
   
   
7. Special Revenue Funds
   (PDF: 53 pages, 484KB)
   Special Revenue Funds are utilized to account for revenues derived from specific sources, which are required to be accounted for as separate funds.
   
   
8. Trust and Agency Funds
   (PDF: 15 pages, 374KB)
   The Trust and Agency Funds are used to account for assets held by the City in a trustee or custodial capacity for the City’s three retirement funds and for other entities, such as individuals, private organizations, or other governmental units. These fund types are further classified as expendable trust funds or pension trust funds.
   
   
9. Entire Operating Budget Book 2 of 2
   (PDF: 547 pages, 1.75MB)