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City of Stockton Budget - Types of Funds

General Fund

The City of Stockton budget is comprised of separate funds. The primary fund for most day-to-day operations is the General Fund. The General Fund is the largest portion of the budget and is used to account for all financial resources except those required to be accounted for in another fund. Sources of revenue for the General Fund include:

• sales tax
• property tax
• utility user tax
• business tax
• fees for services
  

Enterprise Funds

Some City Departments charge fees for services provided. The budget for these functions is referred to as Enterprise Funds. These funds are used for operations, very similar to private businesses, where the expense of operation is covered by user charges.For example:

• Community Development Department - building and development
• Municipal Utilities Department - water, sewer, and stormwater
• Public Works Department, Solid Waste Division - garbage and recycling
  
  

Redevelopment Agency Funds

The Stockton City Council also acts as the Redevelopment Agency. Redevelopment funds are Agency Funds. Redevelopment funds can only be used for Redevelopment purposes. Projects such as the redevelopment of the downtown waterfront are paid for with Redevelopment Agency Funds.

Restricted Funds

Other highly specialized and restricted funds compromise a smaller portion of the City's budget and cannot be used for anything other than the specific purposes for which the were designed.