Page 236 - Manfield FY21 Budget
P. 236
ENTERPRISE FUNDS
The Enterprise Funds are used for operations that are financed and operated in a
manner similar to private business enterprises where the costs (expenses, including
depreciation) of providing goods and services to the general public on a
continuing basis are financed through user charges. The City’s Enterprise Funds
are comprised of the Drainage & Environmental Services Fund and the Water &
Sewer Utilities Fund. In September 2020, the Law Enforcement Center was
downsized to a City Jail, and all revenues and expenditures for this former
Enterprise Fund have been moved to the General Fund.
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