Page 91 - HaltomCityFY26Budget

PROPRIETARY FUNDS

There are two types of proprietary funds – enterprise funds and internal service

funds. Enterprise funds are used for services provided to the public on a user

charge basis, similar to the operation of a commercial enterprise. Internal service

funds are used for operations serving other funds or departments within a

government on a cost-reimbursement basis. The City has two service operations

with three supporting capital enterprise funds and no internal service fund. The

two operation enterprise funds are:

» Water & Sewer Fund

» Drainage Fund

» IT Internal Service Fund