3.90.010 Fund accounting.
The following fund accounts are authorized and established. When any other provision of this title appears to conflict with this chapter, this chapter shall govern.
(1) Fund 001 – Current expense.
(2) Fund 003 – Parks and recreation.
(3) Fund 007 – Current expense cumulative reserve.
(4) Fund 030 – Repair and demolition fund.
(5) Fund 032 – Public Wi-Fi fund.
(6) Fund 101 – Streets.
(7) Fund 102 – Library.
(8) Fund 108 – Fire department cumulative reserve.
(9) Fund 109 – EMS cumulative reserve.
(10) Fund 120 – Tourism development cumulative reserve.
(11) Fund 301 – Capital projects cumulative reserve.
(12) Fund 400 – Public works ER&R.
(13) Fund 401 – Water capital/emergency reserve.
(14) Fund 402 – Water O&M (operations/maintenance).
(15) Fund 403 – Sewer O&M (operations/maintenance).
(16) Fund 404 – Sewer capital/emergency reserve.
(17) Fund 405 – Utility deposits.
(18) Fund 406 – Water debt service reserve.
(19) Fund 407 – Sewer debt service reserve. (Ord. 673 § 1, 2023; Ord. 653 § 9, 2021; Ord. 615, 2019; Ord. 525, 2009)