What is the City’s General Fund?

The City’s General Fund is the fiscal and accounting entity used to account for both general government activities and those activities not required to be accounted for in another fund. Included in governmental activities and operations funded by the General Fund are the Offices of the City Commission, City Manager, and City Attorney; departments such as Police and Fire; and most divisions within Parks, Recreation and Cultural Arts, Public Works and Development Services.  The General Fund is the City’s largest fund with a FY 2023 total budget of $327,636,240 representing 48.7% of the FY 2023 Adopted All Funds Budget.  Revenues which will fund the General Fund include net property taxes, utility service tax, simplified communications tax, franchise fees, local business tax, state shared revenues, fire rescue assessment fees, and user charges/fees.

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1. What is the City’s Adopted Budget?
2. By what date does the City’s Budget need to be adopted?
3. How much is the FY 2023 Adopted Budget?
4. What is a fiscal year?
5. What is a mill?
6. What is the City’s current property tax rate?
7. What is the difference between property taxes and ad valorem taxes?
8. For purposes of the City’s budget, what does debt mean?
9. What does debt service mean?
10. What is a Fund?
11. What is the City’s General Fund?
12. What is an Enterprise Fund?
13. What is the purpose of a Central Services Fund?
14. What is the purpose of the City’s Self Insurance Fund?
15. What is the Capital Improvement Plan (CIP)?
16. What is a capital project?
17. How many full-time employees work for the City?