2004 Performance Based Budget - Laserfiche WebLink

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FUND DESCRIPTION SUMMARY GENERAL FUND - To account for all financial resources of the City of South Bend except for those required to be accounted for in another fund. Many of the traditional services of government are funded through the General Fund, primarily public safety (Police and Fire Departments), the Engineering Department and other general Civil City functions including Elected Officials, the Controller's Department, the Legal Department and Neighborhood Code Enforcement. SPECIAL REVENUE FUNDS: Park and Recreation (Park Department, Non-reverting Recreation and Special Events) - To account for the operation of the city park system and for citywide recreational activities. Financing is provided by a specific annual property tax levy to the extent that user fees and miscellaneous revenues are insufficient to provide such financing. Motor Vehicle Hi hwaX - To account for street construction and the operations of the street maintenance department. Financing is provided by state motor vehicle highway distributions, Community & Economic Development - To account for revenues received from the U.S. Department of Housing and Urban Development related to community development and improvement and to fund activities performed throughout the city to promote community and economic development. Human Rights -Federal Grants - To account for operating costs for a portion of the Human Rights Department that is federally funded through the Equal Employment Opportunity Commission and Housing and Urban Development. Local Roads and Streets - To account for operation and maintenance of local and arterial road and street systems. Financing is provided by state gasoline tax distributions. INTERNAL SERVICE FUNDS: Liability Insurance Premium Reserve - To account for expenses related to maintaining the City's self-funded liability insurance including administrative costs, claims and premiums paid. Funding is provided by assessments to certain other City funds. Self-funded Employee Benefits - To account for employer and employees' contributions for a medical insurance plan as well as other employee benefits. Funding is provided by assessments to certain other City funds as well as receipts from employees representing their share of the cost to provide their chosen benefits. Central Services - To account for expenses related to fuel, vehicle and radio equipment repairs, print shop services and various supplies and services provided to City departments on a cost- B-15