§ 6.30.040. Principal funds designated.

Latest version.

The accounts of the municipality shall be organized to conform substantially to the standards promulgated by the National Committee on Governmental Accounting. The major categories of funds shall be:
A.

General funds.

B.

Special revenue funds.

C.

Debt service funds.

D.

Capital project funds.

E.

Enterprise funds.

F.

Intragovernmental service funds.

G.

Trust and agency funds.

H.

Special assessment funds.

Groups of accounts for general fixed assets and general long-term debt shall be maintained by the chief fiscal officer.

                    
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