Fund Structure

About The Fund StructureGovernmental Funds

These funds are, in essence, accounting segregations of financial resources. Expendable assets are assigned to the various governmental funds according to the purposes for which they may or must be used; current liabilities are assigned to the fund from which they are to be paid; and the differences between governmental fund assets and liabilities is referred to as “Fund Balance.” The primary measurement focus is “flow of current financial resources.” In other words, are there more or less resources than can be spent in the near future as a result of the transactions of the period? Increases in resources are reported in the operating statement as revenues or other financing sources and decreases are reported as expenditures or other financing uses.

  • General Fund:  The General Fund is the principal operating fund of the city and includes governmental activities which are not accounted for in any other fund such as police, recreation, transportation and other general governmental functions that are primarily funded with property taxes, utility taxes, franchise fees, and charges for services such as recreation program fees. 
  • Multiple Grants Fund: This fund is used to account for all revenues received from federal, state and local grants awarded to the City. Matching funds, which represent the City’s financial investment, are also recorded in this fund when required.  
  • Special Revenue Funds:  Special revenue funds are used to account for specific revenues that are legally restricted to expenditures for particular purposed. All special revenue funds use the modified accrual basis of accounting and budgeting. The City uses the following special revenue funds:  
    • E-911 Fund: This fund accounts for the levy and collection of the monthly “911” charge to help fund the cost of providing 911 services.
    • Hotel/Motel Fund: This fund accounts for occupancy tax collections from city hotels and motels for the purpose of promoting conventions, tourism, and trade shows, while providing funds to facilitate economic vitality in downtown areas. The City currently charges a 5% tax and 40% of the proceeds of the tax are restricted by State Law to promote tourism, conventions, and cultural events within the City.
    • Special Purpose Local Option Sales Tax Fund (SPLOST): This fund accounts for the city’s portion of the revenues received from the one percent dedicated sales tax. The funds may only be used for capital projects and equipment.
    • Rental Vehicle Excise Tax: This fund accounts for the levy and collection of an excise tax upon motor vehicle rentals within the City. This tax was designated to fund the purchase of the public safety building. The note was paid off in FY 2013 and the fund is now repaying the General Fund for when the Rental Car Tax was not sufficient to pay the entire note.
    • Police Technology Fund: This fund accounts for technology fees which are assessed on traffic citations and are committed by Council to be spent on the technology needs of municipal court and the police department.
    • Tree Fund: This fund accounts for money paid by developers when they cannot, for practical purposes, plant trees that are required to be planted as a part of their development.  This money is then used to plant trees in other areas throughout the city.
    • Capital Projects for Public Roads: This fund is used to account for money granted to the city by the Atlanta Reginal Commission (ARC) for local road projects.
    • Confiscated Assets Fund: The confiscated assets fund was established to account for funds held as evidence by the police department as well as those funds which were confiscated and subsequently awarded to the police department by court order pursuant to State or Federal law. 
    • American Rescue Fund: This fund is reserved for the expenditures and revenues associated with the American Rescue Plan Act State and Local Recovery Funds. These Funds have been budget in accordance with the U.S. Treasury’s Final Rule. All expenditures must be obligated by December 31, 2024 and expended by December 31, 2026. 

Proprietary Funds

Enterprise funds are used to account for “business-type” activities whose operations are primarily financed by fees collected from customers. All assets, liabilities, equities, revenues, expenses, and transfers relating to the government’s business and quasi-business activities, where net income and capital maintenance are measured, are accounted for through proprietary funds. The generally accepted accounting principles are those applicable to similar businesses in the private sector, and the measurement focus is the economic condition of the fund as a result of the events and transactions of the period. Events and transactions that improve the economic position of a proprietary fund are reported as revenues or gains in the operating statement. Those events and transactions that diminish the economic position are reported as expenses or losses. 
  • Stormwater Fund: This fund accounts for the City’s appropriation for the annual fee charged to residents and commercial property owners as a stormwater utility fee. This fund is used to maintain the City’s stormwater infrastructure.  
  • Sanitation Fund: This fund accounts for fees received from users of the city’s solid waste program (i.e. garbage and trash collection). Services are charged on a user charge basis.