Adopted Budget FY 2018-2019

The Capital Improvement Fund is a major fund that was established to account for all resources used for
the acquisition and/or construction of capital facilities except those financed by proprietary fund types.
The Parks Facility / Fire Station #2 Fund is a non major fund that was established to account for all the
expenses for construction and completion of a Parks and Fire Station #2 Facilities.
The Street Improvement Construction Fund is a non major fund that was established to account for all
the expenses for construction and completion of roadways funded with General Obligations funds.
The Sports Facility Construction Fund is a non major fund that was established to account for all the
expenses for construction of sports complexes as funded with General Obligations funds.
The Certificate of Obligations Series 2014 Performing Arts Facility Fund is a non major fund that was
established to account for all the expenses for completion of the Performing Arts Facility.
The Information Technology Fund is a non major fund that was established to account for all expenses
related to the implementation of strategic technology projects.
The Traffic / Drainage Bond Fund is a non major fund that was established to account for all expenses
in undertaking all Drainage and Traffic improvements.
The Water and Sewer Depreciation Funds are non major funds that were established for the sole
purpose of replacing fixed assets. Funding is transferred from the Water and Sewer Fund Revenues.
The Water and Sewer Capital Improvement Funds/Bond Construction Funds are non major funds that
were established to account for all major projects such as: plant expansions, rehabilitation of water and
sewer lines, future annexations, rehabilitation of water towers, etc. Bond issues and Water and Sewer
revenues are sources for funding these projects.
The Sanitation Depreciation Fund is a non major fund that was established for the sole purpose of
replacing fixed assets. Funding has been provided by a rate increase in the Sanitation Fund.
The Palm View Golf Course Depreciation Fund is a non major fund that established for the sole
purpose of replacing fixed assets. Funding has been provided by the Palm View Golf Course Fund.
The Convention Center Depreciation/Performing Art Depreciation Funds are a non major fund that
was established for the sole purpose of renovation of Convention facility.
The Passenger Facility Charge Fund is a non major fund that was established to account for the resources
received under Federal Aviation Regulation Part 158, which authorize the collection of a passenger facility
The Airport Capital Improvement Fund is a non major fund that was established to account for
resources received from the Federal Aviation Administration and to account for all capital improvements
associated with the grants received.
The Bridge & Anzalduas Capital Improvement Funds are a non major fund that were established to
account for capital improvements to the existing international bridges crossing.