Page 6 - CityofWataugaAdoptedBudgetFY25

TABLE OF CONTENTS

SPECIAL REVENUE FUNDS
Watauga Economic Development Corporation (WEDC) 208
Watauga Crime Control & Prevention District Fund (WCCPD) 214
CARES & State and Local Fiscal Recovery Grant Fund 220
Staffing for Adequate Fire and Emergency Response(SAFER) Grant Fund 221
Street Maintenance Fund 222
Library Donation Fund 223
Public, Education, Governmental (PEG) Fund 224
Municipal Court Security Fund 225
Municipal Court Technology Fund 226
Municipal Court Truancy Fund 227
Traffic Safety Fund 228
Jury Fees Fund 229

PROPRIETARY FUNDS
Storm Drain Utility Fund 231
Water & Sewer Utility Operating Fund 237
Water & Sewer Fund Departments
Administration 239
Non-Departmental 241
Finance-Utility Billing 244
Information Technology 248
Water Distribution 251
Wastewater Treatment 255
Fleet Interlocal Fund 259
Equipment Replacement/Internal Services Fund 260

CAPITAL IMPROVEMENT PLAN & CAPITAL PROJECT FUNDS
Overview of Capital Improvements Plan & Capital Projects 262
General Capital Projects Budget Summary 268
Economic Development Budget Summary 269
Utility Construction Fund Budget Summary 270
Capital Improvement Plan Projects Discussions 271

DEBT SERVICE FUNDS
Overview of Debt Service Fund 284
All Debt Service Requirements to Maturity 287
General Fund Debt Service Requirements to Maturity 288
General Obligation Debt Service Fund Summary 291
General Obligation Debt Service Fund Debt Service Requirements by Series 292
Overview of Water and Sewer Debt Service Fund 304
Water & Sewer Fund Debt Service Requirements to Maturity 306
Water & Sewer Debt Service Fund Summary 307
Water & Sewer Debt Service Fund Debt Service Requirements by Series 308

APPENDIX
Glossary of Terms 315
Resolutions, Ordinances, and Notices 323
Tax Rate Calculations 346