Investment earnings and intergovernmental revenue are recorded as earned since they are measurable and available.
Ad valorem, franchise and sales tax, and court fine revenues recorded in the General Fund are considered to be susceptible to accrual. Licenses and permits, charges for services (except for sanitation services), other fines and forfeits, and rents and concessions are recorded as revenues when received in cash because they are generally not measurable until actually received. Investment earnings and intergovernmental revenue are recorded as earned since they are measurable and available.
| FUND TYPE | MODIFIED ACCRUAL |
|---|---|
| GOVERNMENTAL FUNDS | |
| General Fund | |
| General Fund (100) | ✗ |
| Vehicle Replacement Fund (140) | ✗ |
| Jury Reimbursement Fund (160) | ✗ |
| Court Juvenile Fund (230) | ✗ |
| Traffic Safety Fund (250) | ✗ |
| Special Revenue Funds | |
| Court Security Fund (210) | ✗ |
| Court Technology Fund (220) | ✗ |
| Hotel Occupancy Tax Fund (240) | ✗ |
| Emergency Management Reserve Fund (270) | ✗ |
| Grants Funds (280) | ✗ |
| Donations Fund (290) | ✗ |
| Tax Increment Reinvestment Zone (TIRZ) (300) | ✗ |
| Community Development Corporation (330) | ✗ |
| State Ch 59 Law Enforcement (400) | ✗ |
| Department of Justice Grant Fund (410) | ✗ |
| Chapter 683 Abandoned Vehicle Fund (420) | ✗ |
| US Treasury Forfeitures Fund (440) | ✗ |
| Department of Justice Forfeitures Fund (460) | ✗ |
| Red Light Camera Fund (480) | ✗ |
| Debt Service Fund (500, 540) | ✗ |
| Capital Projects Funds | |
| Capital Projects Fund (610) | ✗ |
| Tax Increment Financing (TIF) (640) | ✗ |
| Street Tax Maintenance Fund (720) | ✗ |
| PROPRIETARY FUNDS | |
| Enterprise Funds | |
| Water Fund (760, 860) | |
| Wastewater Fund (770, 870) | |
| Solid Waste Fund (780, 880) | |
| Drainage Fund (790) | |