Fund Overview

General Fund

The General Fund is the largest fund in Boulder County and includes most of the service organizations. This fund includes the elected offices of the Assessor, Clerk & Recorder, Commissioners, Coroner, District Attorney, Sheriff, Surveyor, and Treasurer. Also included in the General Fund are departments with appointed directors. These departments include the Office of the County Administrator, Community Planning & Permitting, Community Services, County Attorney, Housing & Human Services, Office of Financial Management, Office of Racial Equity, Parks & Open Space, and Public Works.

• 101 General Fund

Special Revenue Funds

Special revenue funds assume the use limitation on expenditures imposed by the revenue source. They are created to segregate financial activity by use restriction and provide a set of self-balancing accounts to ensure that all resources are accounted for correctly. The expenditures must be appropriated to activities specified by law, voter intent, or administrative action, and unexpected budgets are usually carried over and appropriated in subsequent years.

• 111 Road & Bridge Fund
• 112 Social Services Fund
• 115 Developmental Disabilities Fund
• 117 Dedicated Resources Fund
• 120 Health & Human Services Fund
• 124 Offender Management Fund
• 125 Worthy Cause Fund
• 132 Human Services Safety Net Fund
• 135 Disaster Recovery Fund
• 136 Sustainability Sales Tax Fund
• 150 Wildfire Mitigation Sales Tax Fund
• 151 Emergency Services Sales Tax Fund

Enterprise Funds

Enterprise Funds - This type of fund is used to account for operations that are financed and operated like a private business, where the intent of the governing body is to recover all costs of operation through external user fees.

• 121 Eldorado Springs Local Improvement District Fund
• 199 Recycling Center Fund

Capital Projects Funds

Capital and Debt Service Funds account for financial resources collected and used for the acquisition or construction of major capital facilities, and of meeting future debt service obligations.

The basis of budgeting for capital projects funds is modified accrual, with some exceptions (as explained in the Budget and Fiscal Policies and Procedures section of the document.)

• 126 Parks & Open Space Fund
• 141 Capital Expenditure Fund

Debt Service Funds

The county's Debt Service Fund is used to account for resources that are assigned to principal and interest payments.

• 129 Clean Energy Options LID Fund
• 130 Qualified Energy Conservation Bonds Fund

Internal Service Funds

Internal Service Funds - These funds are used to bill county services to internal clients (county offices aqnd departments), on a cost reimbursement basis. Their function is like the Enterprise Fund model, with the one important execution: the customers are internal to the county. The two Internal Services funds in the county are the Risk Management Fund (the county's Property Casualty and the Health and Dental self-funded insurance programs), and the Fleet Services Fund which provides maintenance and services to much of the county's vehicle fleet.

• 174 Risk Management Fund
• 175 Fleet Services Fund