Fund Structure and Summary
Funds are groups of revenue and expenditure accounts that must be balanced individually and separately. This page lists all funds the City categorizes as for general use or citywide functions, the largest of which is the General Fund.
General Fund
General Fund 11-4101 to 11-4999
Source of Funds: Revenues from most of the City's taxes, fees and service charges.
Uses of Funds: Discretion of the City Council. Most City departments receive General Fund support.
Internal Service Funds
General Services Fund 81-7110 to 81-7130
Source of Funds: Transfer of funds from the General Fund and Enterprise Funds.
Uses of Funds: Repair and maintenance of buildings.
Capital Equipment Replacement Fund 82-7220 to 82-7230
Source of Funds: Transfer of funds from the General Fund and Enterprise Funds.
Uses of Funds: Maintenance and purchase of City fleet.
Self-Insurance Fund 83-7320
Source of Funds: Transfer of funds from the General Fund and Enterprise Funds.
Uses of Funds: Self-insurance medical liability claims and premiums.
Risk Management Fund 84-7520
Source of Funds: Transfer of funds from the General Fund and Enterprise Funds.
Uses of Funds: Manages accidents, Workers Compensation insurance premiums.
Technology Replacement Fund 85-7620
Source of Funds: Transfer of funds from the General Fund and Enterprise Funds.
Uses of Funds: Technology replacement.
Building Maintenance Fund 86-7630
Source of Funds: Transfer of funds from the General Fund and Enterprise Funds.
Uses of Funds: Building maintenance.
Enterprise Funds
Water Fund 91-8110 to 91-8199 & Fund 43
Source of Funds: Water fees.
Use of Funds: Water operating and capital projects.
Sewer Fund 93-8310 to 91-8399 & Fund 44
Source of Funds: Sewer fees.
Use of Funds: Sewer operating and capital projects.
Airport Fund 95-8611 to 95-8699 & Fund 41
Source of Funds: FAA funding and fees for services.
Use of Funds: Airport operating and capital projects.
Trash and Recycle Fund 96-8411 to 96-8499 & Fund 45
Source of Funds: Special surcharge on refuse collection bills.
Use of Funds: Recycling, trash collection, sustainability fee operations and capital.
Transportation Services Fund 97-8211 to 97-8299 & Fund 46
Source of Funds: Federal transit dollars, parking fees and fees for services.
Use of Funds: Transportation operating and capital projects.
Special Revenue Funds
Grants Fund 18
Source of Funds: Various State, Federal and miscellaneous grants.
Use of Funds: Restricted to specific activities approved by the granting source.
Housing Innovation Fund 19
Source of Funds: Transfer fees on the sale of homes in certain developments, fees collected through the Fair Share Ordinance, General Fund allocations for specific projects, and other various grant funding.
Use of Funds: These funds are to be used for the creation and support of housing development including workforce and affordable housing.
Road Impact Fee Fund 22
Source of Funds: Fees imposed for road impacts as a result of new development within the city’s service area.
Use of Funds: Road projects.
Lodgers' Tax Fund 23 (Previously Durango Tourism Fund)
Source of Funds: To account for a 5.25% tax levied on lodgers within the city.
Use of Funds: These funds are set aside for tourist promotional purposes, transportation.
Conservation Trust Fund 25
Source of Funds: State lottery proceeds.
Use of Funds: These funds can only be used for acquisition, capital improvements and maintenance of parks, recreation and open space programs.
Park Development Fund 26
Source of Funds: To account for payment of fees in lieu of land dedication.
Use of Funds: These fees are made at the time of recording a final plat. These funds can only be used for acquisition and park development.
Storm Drainage Fund 28
Source of Funds: To account for storm drainage developer fees.
Use of Funds: These funds can be used only for capital improvements to storm sewer facilities.
Durango Renewal Partnership Fund 29
Source of Funds: Property taxes levied after the effective date of approval within the Urban Renewal Area beyond the base amount and sales taxes collected within the boundaries of the Urban Renewal Area beyond the base amount. This is enabled by Colorado state statute and is referred to as Tax Increment Financing (TIF). The URA can also be allocated General Fund dollars by City Council.
Use of Funds: These funds are to be used to facilitate investment and reinvestment within the Urban Renewal Area including administration of programs, consulting services, and programs providing financial incentives to property owners, business owners, and developers.
2015 ½ Sales Tax Parks and Multimodal Special Revenue Fund 21
Source of Funds: Special revenue - sales tax collection ½ cent restricted uses.
Use of Funds: Parks projects and maintenance. Multimodal projects as approved by the ballot language.
2019 ½ Sales Tax Streets Special Revenue Fund 24
Source of Funds: Special revenue - sales tax collection ½ cent restricted uses.
Use of Funds: Streets projects and maintenance as approved by the ballot language.
Capital Funds
2005 ¼ Parks, Open Space and Trails Fund 48
Source of Funds: Special revenue - sales tax collection ¼ cent restricted uses.
Use of Funds: Parks, Open Spaces and Trails projects as approved by the ballot language.
2005 ¼ Debt Service Special Revenue Fund 49
Source of Funds: Special revenue - sales tax collection ¼ cent restricted uses.
Use of Funds: Repayment of the Florida Road and library debt as approved by the ballot language.
Capital Improvement Project -General Fund 42
Source of Funds: Interfund transfer from General Fund.
Use of Funds: General Fund projects.
Functional Units
