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12 <br />there is more work to do. Throughout the proposed biennial budget, six-year forecasts <br />are included and extend to fiscal year 2024-25. As shown below, the City faces operating <br />deficits in the future, due primarily to staffing costs that will need to be addressed in future <br />budgets. Strategies to manage ongoing costs are already being developed and are <br />included in the budget. <br />SPECIAL REVENUE FUNDS <br />Special Revenue Funds are used to account for revenue, derived from specific taxes from <br />other revenue sources that are restricted by law or administrative action to expenditures <br />for specific purposes. Special revenue funds have either a restriction on their use or <br />special reporting requirements, such as funds received related to AB 1600 development <br />impact fees. <br />The Special Revenue Funds are described in detail in Section 6 of the Biennial Budget. <br />ENTERPRISE AND INTERNAL SERVICE FUNDS <br />Four Enterprise Funds make up the City's business type operations. The Water Pollution <br />Control Plant Fund, Environmental Services Fund, Shoreline Enterprise Fund, and the <br />Storm Water Fund are City municipal operations designed to fully recover costs through <br />user fees. Internal Service Funds also operate as business activities, exclusively <br />supporting the City's internal operations. Facilities Maintenance, Information Technology, <br />Insurance Services, and Equipment Maintenance make up these funds. The Enterprise <br />and Internal Service Funds are summarized in Section 7 of the Biennial Budget. <br />