Nonmajor Governmental Funds
Special
Revenue Funds
Fund
Descriptions
BUDGETED
FUNDS
Guest Tax
Fund – This fund is used to account
for the 4% guest tax received on the occupancy of hotels and motels in the
City.
Library Fund – This fund is used to account for the tax receipts
collected and disbursed to the local public library.
Transportation
Fund – This fund is used to account
for revenues and expenditures associated with the fixed route bus system and para-transit services of the City.
Recreation
Fund – This fund is used to account
for user fees derived from recreational and cultural events and the
expenditures necessary to carry out the recreation programs at the City’s four
community recreation centers.
Special
Alcohol Fund – This fund is used to
account for one-third of the liquor tax received by the City from the State of
Special Gas
Tax Fund – This fund is used to
account for the gasoline tax received from the State of
Special
Recreation Fund – This fund is used
to account for one-third of the liquor tax received from the State of
NONBUDGETED
FUNDS
Airport
Improvement Fund – This fund is used
to account for grant proceeds received from the Federal Aviation and
Administration and the operations of the airport. Revenues are generated from
the fixed based operator and farming income (K.S.A. 79-2925).
Capital
Improvement Reserve Fund –This fund
is used to account for major capital improvements which are not funded by
long-term debt. Transfers from the General Fund provide the resources for these
expenditures (K.S.A. 12-1,118).
Equipment
Reserve Fund – This fund is used to
account for major equipment purchases which are not budgeted in the operating
funds of the Governmental Fund Types or financed with general obligation bonds.
Transfers from the General Fund provide the resources for these expenditures
(K.S.A. 12-1,117).
Guest Tax
Reserve Fund – This fund is used to
account for funds being reserved for Horizon 2020 (Charter Ordinance No. 30).
Liability
Reserve Fund – This fund is used to
account for reserve of the City’s self-insured liability programs (K.S.A.
12-2615).
Sales Tax
Reserve Fund – This fund is used to
account for the City’s share of a .01 cents sales tax levied by the county
designated for recreational and cultural capital projects and a health facility
project (K.S.A. 12-1,118).
Special
Revenue Funds
Fund
Descriptions, Continued
Law
Enforcement Grant Fund - This fund is
used to account for Local Law Enforcement Block Grant received. These funds are
used to reduce crime and improve public safety (K.S.A. 12-1663).
Workers’
Compensation Reserve Fund - This fund
is used to account for reserves established for the City’s self-insured
workers’ compensation (K.S.A. 12-2615).
City Parks
Memorial Fund – This fund is used to
account for donations received from the public to fund special requests for
landscaping and flower gardens (K.S.A. 79-2925).
Cemetery
Perpetual Care Fund – This fund is
used to provide monies for the maintenance of the
Cemetery
Mausoleum Fund – This fund is used to
provide monies for the City Mausoleum (K.S.A. 79-2925).
Housing Trust
Fund – This fund is used to acquire,
construct, and rehabilitate affordable housing (K.S.A. 12-16,114).
Outside
Agency Fund - This fund is used to
account for grants passed through the outside agencies and Project Freedom
which is staffed by City employees (K.S.A. 12-1663).
Wee Folks
Scholarship Fund – The fund was
started with a $12,000 donation from the St. Patrick’s Day Parade organization.
The City is to seek matching donations. The fund is to be used to provide
scholarships for
Fair Housing
Assistance Fund – This fund is used
to account for federal housing assistance grants received by the City. The
monies are used to promote fair housing practices in the City and to assure
compliance with federal regulations governing fair housing practices (K.S.A.
12-1663).
Community
Development Fund – This fund is used
to account for federal block grants received and related program income. These
funds are used to provide assistance to target neighborhoods in the City
(K.S.A. 12-1663).
Rehabilitation
Escrow Fund – This fund is used to
account for federal grants received to provide assistance to homeowners for
improvements to properties in targeted neighborhoods (K.S.A. 12‑1663).
Home Program
Fund – This fund is used to account
for federal funds received to assist low income residents to purchase homes
(K.S.A. 12-1663).
Transportation
Planning Fund – This fund is used to
account for federal grants received for urban transportation planning (K.S.A.
12-1663).
Law
Enforcement Trust Fund – This fund is
used to account for proceeds from the sale of assets forfeited in a legal
proceeding. Receipts in the fund are used to defray the cost of complex
investigations, purchase technical equipment or provide matching funds for
federal grants (K.S.A. 60-4117).
City Band Fund – This fund is used to account for donations received
from the public to fund the summer band concert series (K.S.A. 79-2925).