Page 172 - CITY OF AZLE, TEXAS
P. 172
G G Go o ol l lf f f C C Co o ou u ur r rs s se e e F F Fu u un n nd d d
The Golf Course Fund is one of three enterprise funds in the City. Its purpose is to
account for operations that are financed and operated in a manner similar to a private
business enterprise – where the intent of the City Council is that the cost of providing
services to the general public on a continuing basis be financed or recovered primarily
through user charges.
The Golf Course Fund is used to account for user fees charged to customers using the
City golf course. All activities necessary to provide such services are accounted for in
this fund, including, but not limited to, administration, operations, and maintenance.
Accounting records for the Golf Course Fund are maintained on the accrual basis.
City of Azle FY 2023-2024 Budget 161
