Budget for Website - Flipbook - Page 27
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Public Works (non‑utility)
Parks, recreation, and community services
Revenues include property taxes, state-shared revenue, fees, and other unrestricted
revenues. The General Fund is governed by Plymouth City Charter budget procedures
(Charter Secs. 8.1–8.5) and must be adopted annually
Special Revenue Funds
These funds account for revenues that are legally restricted to specific purposes. The
following Special Revenue Funds:
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Major Street Fund – Act 51 funds restricted for major street construction and
maintenance
Local Street Fund – Act 51 funds restricted for local street maintenance
Recycling / Solid Waste Fund – Restricted millage and program revenues
Drug Forfeiture Fund – Restricted public safety proceeds
Grant and Special Purpose Revenue Funds (as applicable)
Each Special Revenue Fund is adopted in compliance with the Uniform Budgeting Act and
appropriations approved by the City Commission.
Debt Service Funds
Debt Service Funds account for the accumulation of resources and payment of principal and
interest on the City’s long-term obligations that are supported by tax revenue rather than
enterprise operations. These funds ensure legal compliance with bonding covenants and
Charter tax limits (Charter Sec. 8.5).
Capital Projects Funds
Capital Projects Funds are used to account for major capital expenditures, including:
• Street reconstruction projects
• Building improvements
• Major equipment purchases
Capital appropriations are adopted annually and may span multiple fiscal years as projects
progress
Proprietary Funds
Enterprise Funds account for operations financed primarily through user charges and are
intended to be self-supporting. These are:
• Water Fund
• Sewer Fund
• Parking Fund
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Internal Service Funds are used to allocate costs for services provided internally to City
City of Plymouth 2026/27 Budget
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