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• ' D~NERAL FUND ~CPENDITUR~S <br />The modified accrual basis of accounting, as described in the genera! fend summary, is used <br />to record general fund expenditures. The city expends its general operating budget in the <br />following general activltiies: <br />~ GENERAL GOVERNMENT: This category includes the general costs for administration of <br />the city goverame~rt. Subdivisions include: <br />Legishdive <br />Administrathe <br />Finance <br />~~ <br />Elections <br />Communications <br />Planning & Inspections <br />~ PUBLIC SAFETY: These expenditures are for the protection of ffie general public, <br />inciuding police and fire protection, emergency preparedness, and costs for <br />prosecutions. Subdivisions include: <br />Emergency Preparedness <br />-,:~., Police <br />Prosecution <br />• ~ Fire Services <br />~ PARKS & PUBLIC WORKS: This department maintains the ariy building, grounds, <br />parks, and streets. Subdivisions include: <br />City Hall & Grounds <br />Streets <br />Engineering <br />Tree Program <br />Park Maintenance & Administration <br />~ CONTINGENCY: This department covers any unallocated or unforeseen expenditures. <br />The lone subdivision is: <br />Contingency <br />• <br />