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2015_Approved Budget and CIP.pdf
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2015_Approved Budget and CIP.pdf
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City of Roseville — 2015 Budget <br />Description of Funds <br />The City maintains a number of major and minor funds for recording the fiscal transactions and to meet <br />legal accounting requirements. Within each fund, there may be a number of sub-funds, which are used <br />during the fiscal year to assist in monitoring and managing allocations, grants or specific projects. At <br />year-end, all sub-funds are rolled up into the prime fund for reporting purposes. <br />Below are general descriptions of the fund-types and a brief description of each fund within each type. <br />Fund Tvpe: General Fund <br />The General Fund provides for accounting of general governmental functions related to the City's <br />statutory obligations. Those functions include; public worlcs, fire services, police services, city council, <br />city administration, finance, insurance and legal. This fund has been designated a major fund for <br />reporting purposes <br />The major sources of revenue for the general fund consist of property taxes, intergovernmental revenues, <br />fines and forfeits, federal and state grants, investment income and charges for services rendered to <br />citizens and to other city functions. <br />Expenditures for the general fund operations include; wages, salaries and benefits, supplies, and other <br />charges, which include utilities, professional services, memberships, and other similar uses of funds. <br />Certain capital expenditures are included, if they are made up of items which are new and for which the <br />City has not previously set aside depreciation (replacement funds). <br />Fund Type: Special Revenue <br />Special Revenue Funds include funds in which revenues are collected for specific purposes and <br />expenditures for those specific purposes are recorded. <br />The Pa�ks & Recreation Fund accounts for resources and payments related to the parks and recreation <br />functions of the City. This fund has been designated a major fund for reporting purposes <br />Revenues generally consist of property tax dollars levied specifically for parks and recreation as well as <br />fees and charges collected from users of the city's parks and recreation facilities. Other revenues <br />include; investment income, donations and other miscellaneous revenues sources. <br />Expenditures recorded include wages, salaries and employee benefits for staff directly providing parks <br />and recreational services, supplies, and other charges. Certain capital eXpenditures are included, if they <br />are made up of items which are new and for which the City has not previously set aside depreciation <br />(replacement funds). <br />This fund is composed of the Recreation Fund and the Parks Maintenance Fund. <br />The Community Development Fund accounts far resources and payments related to the building safety <br />inspection and land use functions of the City. This fund has been designated a major fund for reporting <br />purposes <br />Revenues generally consist of fees and charges collected from users of the city's building inspection and <br />permits as well as fees collected for land use and zoning changes. Other revenues include; investment <br />income, and other miscellaneous revenues sources. <br />117 <br />
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