§ 3.32.010 CREATION AND ENUMERATION OF FUNDS AND ACCOUNT GROUPS.

   There are hereby created and established, and continued in effect in the treasury of the city, the following funds and account groups for the conduct and operation of the municipal affairs of the city government, including those funds established by the city charter:

   (A)   Governmental funds section, within which there shall be the following funds:

      (1)   General fund;

      (2)   Library fund;

      (3)   Public parks, recreation and playground fund (sometimes called parks and recreation fund);

      (4)   Gas tax/streets and signals fund;

      (6)   Proposition A transportation fund;

      (7)   Proposition C transportation fund;

      (8)   Air quality fund;

      (9)   1987 Earthquake fund;

      (10)   Capital improvements debt service fund;

      (11)    HOME fund;

      (12)    Federal housing and urban development fund;

      (13)   General obligation bonds service fund;

      (14)   Police facility assessment fund;

      (15)   Police facility debt service fund;

      (16)   Capital outlay improvement fund;

      (17)   Lighting and landscape special revenue fund;

      (18)   Lighting and landscape project fund;

      (19)   Lighting and landscape debt service fund.

      (20)   Transportation Development Act (Article 3) Fund;

      (21)   Transportation Capital Improvement Fund;

      (22)   Local Law Enforcement Block Grant Fund;

      (23)   Supplemental Law Enforcement Services Fund;

      (24)   Housing Asset Fund;

      (25)   Redevelopment Obligation Retirement Fund;

      (26)   Disability Access and Compliance Fund.

      (27)   Parking Authority Projects Fund.

      (28)   Parking Authority Debt Service Fund.

   (B)   Proprietary funds section, within which there shall be the following funds:

      (1)   Water fund;

      (2)   Sewer fund;

      (3)   Sanitation fund;

      (4)   Golf course/Clubhouse enterprise fund:

      (5)   Equipment fund;

      (6)   Compensated absences fund;

      (7)   Self-insurance fund.

   (C)   Fiduciary funds section, within which there shall be the following funds:

      (1)   Special deposit fund;

      (2)   Hospital rental impound fund;

      (3)   General reserve fund;

   (D)   Account groups section, within which there shall be the following account groups:

      (1)   General fixed assets account;

      (2)   General long-term debt account.

(‘86 Code, § 3.32.010) (Ord. 4118, passed - - ; Am. Ord. 4370, passed 10-25-99; Am. Ord. 4609, passed 12-10-12; Am. Ord. 4623, passed 10-28-13)