The City’s Budget is composed of 14 separate funds that are balanced independently. The City's budget is divided into three primary sections:
General government funds include the General Fund which accounts for services to the public including public safety, street maintenance, land use, parks and recreation, and administrative functions. Taxes, fees and charges, and contributions from other governments are the primary resources for general government activities. Other general government funds include those that account for debt service, capital improvements and reserves.
Distinct from the general government funds, the Water Utility and Stormwater Utility Funds each operate much the same as a business, with customer charges supporting all costs. Resources of the utilities cannot be used to subsidize general government functions.