Major Funds

General Fund

Purpose of the Fund

The General Fund is the main operating fund for the City. It accounts for sources and uses of resources that (primarily) are discretionary to the City Council in the provision of activities, programs and services deemed necessary and desirable by the community. It accounts for all general revenues of the City not specifically levied or collected for other City funds, and the related expenditures. The major revenue sources for this fund are sales taxes, property taxes, franchise fees, business license fees, unrestricted revenues from the state, fines and forfeitures, and interest income. Expenditures are made for community development, parks and recreation, public safety (including police and fire), public works, and other services.

Services Provided

The General Fund provides the following direct services to the community:

Public safety:

  • Police
  • Fire

General government:

  • City Council
  • City Clerk

Street and infrastructure maintenance

Parks and recreation

Community Development:

  • Planning
  • Building
  • Housing

Also accounted for in this fund are administrative costs, including:

  • City Council
  • City Manager
  • City Clerk
  • Finance
  • Human Resources
  • Treasurer
  • City Attorney

These indirect cost centers are fully allocated to all other funds and departments.

Budget Summary: Inflows of Resources by Major Sources


General Fund Revenues by Department

(Revenues generated as a result of activities)

Budget Summary: Appropriations by Activity


Budget Summary: Appropriations by Cost


This graph illustrates the costs that are incurred by the fund. It does not include costs incurred by administrative cost centers (e.g. Finance or Human Resources) as those costs are fully allocated to direct cost centers (e.g. Police, Public Works, and enterprise funds).

Budget Summary: Appropriations by Activity


This table illustrates the same information as the graph to the left but is presented as numerical information.

The Cost of Activities Over Time

Budget Detail by Cost of Activities

(Direct Cost Centers)

Budget by Activities Departments

(Direct Cost Centers)

Allocated Administrative Cost Detail

(Administrative Cost Centers, i.e. costs that are allocated to all funds and departments)

Budget by Allocated Administrative Department

(Administrative Cost Centers)

Changes to Fund Balance: The Full Picture

(Including Transfers, Direct Cost Centers, and Administrative Cost Centers)

Fund Balance

Notes:

  1. None.