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• <br />GENERAL FUND EXPENDITURES <br />The modified accrual basis of accounting, as described in the general fund summary, <br />is used to record general fund expenditures. The city expends its general operating <br />budget in the following general activities: <br />~ GENERAL GOVERNMENT: This category includes the general costs for <br />administration of the city government. Subdivisions include: <br />Legislative <br />Administrative <br />Finance <br />Legal <br />Elections <br />Communications <br />Planning & Inspections <br />• <br />~ PUBLIC SAFETY: These expenditures are for the protection of the general <br />public, including police and fire protection, emergency preparedness, and <br />costs for prosecutions. Subdivisions include: <br />Emergency Preparedness <br />Police <br />Prosecution <br />Fire Services <br />~ PARKS & PUBLIC WORKS: This department maintains the city building, <br />grounds, 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 <br />expenditures. The lone subdivision is: <br />Contingency <br />L~ <br />14 <br />