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Organizational Information

Department & Fund Relationship

Diving a little deeper into the organizational chart on the previous page, the following provides the relationship
of each department with the funds of the city.

Major Fund Relationship General Fund .
.
NonMajor Fund Relationship Environmental Protection
Budgeted Separately from the Annual Process
DEPARTMENTS FUNDS
Fiduciary
Governmental Funds Proprietary Funds Funds
Debt Special Water Internal
General Service Capital Grants Revenue and Enterprise Service Trust
Fund Fund Funds Funds Funds PIDS TIFS Sewer Stormwater Funds Funds Funds
(Major) (Major) (Major) (Major) (Nonmajor) (Nonmajor) (Nonmajor) (Major) (Major) (Nonmajor) (Nonmajor) (Nonmajor)
Aviation Municipal Airports Fund .
.
City Attorney’s Office General Fund .
City Auditor’s Office General Fund .
City Manager’s Office General Fund .
City Secretary’s Office General Fund .
.
Code Compliance General Fund . Environmental Protection Solid Waste .
Communication and Public Engagement General Fund .
Development Services General Fund .
Diversity and Inclusion General Fund .
Economic Development General Fund .
Financial Management Services General Fund Debt Service Rock Creek Debt Trust*
Fire General Fund .
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Human Resources General Fund . . Group Health and Life, Risk Financingst
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Information Technology Solutions General Fund .
Library General Fund .
Municipal Court General Fund .
Neighborhood Services General Fund . CCPD
.
Park & Recreation General Fund . CCPD, Community Tree Planting Municipal Golf. .
Planning & Data Analytics General Fund .
Police General Fund . CCPD
.
Property Management General Fund . Alliance Maintenance Facility . Fleet and Equipment Services
.
Public Events Culture and Tourism .
.
.
M
Transportation and Public Works General Fund . . Stormwater Utilitynicipal Parkingpital Projects Service
Ca
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Water Sewer & Reclaimed Water & Sewer .
For budgeting purposes, all funds are budgeted individually, regardless of major or nonmajor fund status and for
the funds that are adopted annually, are reported as such in the adopted annual budget and program document.
At fiscal year end, you may find that nonmajor funds will be reported in aggregate in the annual financial report.
Debt service funds qualify to be reported in aggregate but are calculated as a major fund for financial reporting
purposes. You will find the debt funds to be reported separately later in this document.
The annual financial report reports on all funds of the City, while the annual budget adoption omits certain funds
due to the type of activity each holds. This is true of certain capital funds, grant funds, and some special revenue
funds. Capital funds are appropriated during the annual process and are included in our 5 Year Capital
Improvement Program. However, due to the timing and nature of funding sources, some capital appropriations
are made during the fiscal year as amendments to our annual ordinance. Grant funds are adopted under separate
ordinances throughout the fiscal year as the activity is contingent upon receiving awards. PIDS and TIFS are also
adopted under separate ordinances, however for budgeting needs, you will find these are included in our adopted
annual budget and program document.
Funds identified as major funds; meet the criteria of having more than 10% of the revenues or expenditures of
the appropriated budget of the governmental or enterprise funds type. Additional funds considered important by
the City but not meeting the criteria of a major fund are budgeted and reported as a major fund (i.e., Stormwater
Utility Fund).
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