Page 30 - CityofGrapevineFY26AdoptedBudget

Water / Wastewater PCMF X

LAKE ENTERPRISE (GOLF) FUND
Pro Shop X
Course Maintenance X

Persimmons Bar & Grill X

General Fund
Serves as the city's primary operating fund that accounts for most revenues and expenses not required to be in a dedicated fund. The General Fund
provides funding for the Capital and Street Maintenance program via an operating transfer. Funding is also provided for the Crime Control and
Prevention District when budgeted CCPD expenditures exceed projected CCPD revenue (primarily ½ cent sales tax). Lastly, the General Fund provides
cash funding for vehicle and equipment replacements (when available) via an operating transfer to the Capital Equipment Acquisition fund.

The General Fund also receives revenue from certain non-General Government funds for general administrative services provided. The charge to each
fund represents 7.5% of respective revenue. The funds subject to this fee are the Convention and Visitors, Stormwater Drainage, Economic
Development, Water and Sewer, and Golf Course funds.

Debt Service Fund
Provides principal and interest payments on the city’s outstanding debt obligations. Funding is provided by Ad Valorem tax receipts and operating
transfers for self-supported debt from the Economic Development fund.

Convention and Visitors Fund
Provides funding for cultural and entertainment programs which are designed to increase tourism. Major initiatives are festivals (Main Street Fest and
GrapeFest), the Grapevine Vintage Railroad, and Christmas Capital of Texas activities. Primary funding is via Hotel Occupancy tax receipts.

Crime Control & Prevention District (CCPD) Fund
Funded through a 1/2 cent sales tax local option, the CCPD fund pays for expenses directly related to law enforcement activities and programs.

Stormwater Drainage Utility Fund
Provides funding for operating and capital projects such as street sweeping, erosion control, and cleaning and clearance of obstructions that could
cause flooding. Funding is provided via a monthly service fee included in water and sewer bills.

4B Transit and Economic Development Funds
Funding for these two entities is provided via a ½ cent sales tax which is distributed 3/8 cent for funding of commuter rail (TexRail) and 1/8 cent for
economic development activities. The commuter rail portion is paid directly to Trinity Metro and also provides 50% of the funding for the Grapevine
Visitor Shuttle.

Water and Wastewater Utility Fund
Provides water distribution and wastewater collection, as well as purchase, storage and treatment of potable water and treatment of wastewater.
Funded via utility fees. Refuse fees for solid waste collection are also managed through this fund.

Lake Enterprise Fund (Golf Fund)
Provides operation and maintenance of 27-hole course with premium dining service on-site. Funded by golf fees, sales & merchandise, and restaurant
sales.

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