Financial structure of the city is on page 11. All financial transactions by the city are accounted through the use of funds. C'dale has two categories of funds: Governmental and Proprietary.
I see 4 Governmental Funds:
General Fund- the general operating fund of the city. Most operating expenses are paid out of here.
Specific Revenue Funds- these hold moneys received from specific taxes or grants. Three of them: Motor Fuel Tax fund, Tax Increment Fund, Child Care Services Fund.
Debt Service Fund--this is where money is held to pay principal, interest and agent fees for city bonds.
Community Investment Funds--account for financial resources used for the acquisition or constructions of major capital facilities and infrastructure, not financed by legally restricted special revenue or proprietary funds. Currently only one the Local Improvement Fund.
The second category of fund is the:
Proprietary Funds--established to account for municipal activities funded by specific taxes and service fees. There are four of them:
--Waterworks and Sewage
--Parking System Operations
--Solid Waste Management