2011 budget summary - St. Louis County

INTRODUCTIONreceipts and related expendituresfor transportation purposes. Onlypart budgeted is for the Countytransportation coordinator.• Public Mass Transit Fund ‐ used torecord the County‐wide one quarterpercent sales tax receipts andrelated expenditures for publicmass transportation purposes.• Police Air Support Unit – used toaccount for the St. Louis CountyPolice Department’s Air supportunit that provides aerial support forthe entire St. Louis region.• Emergency Communications Fund –used to record the County‐wideone‐tenth percent sales tax receiptsand related expenditures foremergency communicationspurposes.• Children’s Services Fund – used torecord the County‐wide one quarterpercent sales tax receipts andrelated expenditures used toprovide mental health andsubstance abuse services forchildren and youth ages nineteenand under in St. Louis County.• Convention and Recreation TrustFund ‐ used to record revenuereceived from a three and one halfpercent Hotel Motel tax used tofund the County's share of the debtservice payments and preservationpayments of the St. Louis RegionalConvention and Sports ComplexAuthority and debt servicepayments for the St. Louis CardinalsBallpark Site and Ballpark Project.• Water Service Line Fund – usedfor recording of water serviceooolines fees imposed on allresidential water bills locatedwithin St. Louis County havingfour or fewer dwelling units, tofund repairs of defective waterlines from the water main to theresidence.• Solid Waste Management – usedfor the recording of annuallicensing fees and surcharges onwaste deposited at sanitary anddemolition landfills.Debt Service Fund ‐ The Debt Service Fundis used to account for the accumulation ofresources for, and the payment of, longtermdebt principal, interest, and relatedcosts.Capital Improvement Program Funds• Federal Aid Urban Trust Fund –used to account forreimbursements of expendituresfor improvements to roads andbridges under Federal Aid Urban.• Transportation Highway Fund –used to account for receipts ofspecial sources of funds andtransfers from the TransportationTrust Fund to be used for specialroad improvement projects.Proprietary Fund TypesProprietary funds are used to account foractivities that are similar to those found inthe private sector. The measurement focusis on the determination of net income,changes in net assets (or cost recovery),financial position, and cash flows.The County has one budgeted proprietaryfund, an enterprise fund, the Spirit of St.Louis Airport. The Airport fund is used toaccount for activities of the County's airport- 24 -