HomeMy WebLinkAboutFund Tree - Finance Comittee 4-22-13Governmental Fund Accounting
(Fund Types & Fund Examples)
Governmental Funds
General Fund Special Revenue Funds Capital Projects Funds Debt Service Funds Permanent Funds
Proprietary Funds
Enterprise Funds
Internal Service Funds
-Tidelands
-State Gas Tax
-Measure M
-Circulation &
Transportation
-Various Grants
-Facilities
Financing Plan
-City Hall
Improvement
-Marina Park
-Sunset Ridge
Park
-Civic Center
COP
-Bay Dredging
Endowment
-Ackerman
Endowment
-Water
-Wastewater
-Insurance Reserve
-Compensated
Absences
-Retiree Insurance
-Equipment
Maintenance
-Information
Technology
Governmental Fund Reserves
(Fund Balance) Classifications
CLASSIFICATIONS NATURE OF RESTRICTION
Non-spendable Cannot be readily converted to cash
Restricted Externally imposed restrictions
Committed City Council imposed commitment
Assigned City Manager assigned purpose/intent
Unassigned Residual balance not otherwise restricted
Proprietary Fund Reserves
(Net Working Capital)
Net Working Capital = Current Assets – Current Liabilities
(Liquid Assets) - (Short-term Liabilities)