Page 34 - Forest Hill FY21 Annual Budget

FUND STRUCTURE CHART

City of Forest Hill

I Budgetary Funds

Special Revenue Funds Debt Service Funds
I
I

Ad Valorem Tax Juvenile Case Manager Fund Capital Improvement Fund (51)
Sales Tax Revenue Municipal Court Technology Fund Street Improvements Fund (52)
Franchise Fees Municipal Court Safety Fund
Licenses, permit and fees Hotel/Motel Tax Fund
Fines and forfeitures Park & Recreation Fund
Building Rental Income Police Special Investment Fund
Intergovernmental Funds Police Community Relations Fund
Mineral Rights/Leases/Royalties
Civic Center Fees

Proprietary Funds

Water & Sewer Utility O&M Fund (60)
Water & Sewer CIP Fund (61)
Storm Water Drainage Fund (65)
Sanitation (62)
Waster Water Impact Fee (80)

Governmental Funds Types

The General Fund is used to account for all finance transactions not specifically includable in other funds.
The principal source of revenues in the General Fund are property taxes, sales and use taxes, franchised fees,
hotel/motel taxes, permit fees, fines, and forfeitures, and building rentals. The primary source of
expenditures in the General Fund are for general government, finance, public safety, public works, park
maintenance and recreation, planning and zoning, and engineering.

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