Primary County operating fund and accounts for all general government financial resources, except those required to be accounted for in another fund type. The general fund pays for sheriff, courts, auditor, assessor, jails.
Debt Service Funds
Used to account for the accumulation of resources for payment of principal and interest on County general obligation bonds.
Special Revenue Funds
Used to account for and report the proceeds of specific revenue sources that are generally legally restricted to expenditure for specific purposes other than debt service or capital projects.
Various business-type activities for which a fee is charged to external users for services such as sewer utilities, solid waste collection, ferry and airport operations, and public golf courses.
Internal Service Fund
Account for centralized services provided to other County departments or agencies on a cost reimbursement basis.
Capital Project Fund
Account for acquisition, construction, and remodeling of major capital facilities and for major capital equipment purchases.
Are used to account for assets held in a trustee capacity or as an agent on behalf of others.