BFPD FY26 GFOA Budget - Flipbook - Page 22
| MAJOR & NON-MAJOR FUNDS
Major governmental funds:
The General Fund is the primary operating fund. It accounts for all financial resources of the general
government, except those required to be accounted for in another fund. Expenditures from this fund
provide basic District services, such as finance and data processing, personnel, and general administration
of the District. Revenue sources include property taxes, replacement taxes, interest income and other
income.
The Ambulance Fund, a special revenue fund, which accounts for ambulance operations. Financing is
provided by a specific annual property tax levy to the extent user charges are not sufficient to provide
such financing.
The Vehicle Fund, which accounts for the District’s financial resources that are restricted, committed, or
assigned to expenditure for vehicle capital outlays such as fire engine, truck and ambulance acquisitions.
Non-major governmental funds:
Non-major Capital Projects Funds: These funds are assigned for capital outlay purposes. The District
reports the Equipment Fund, Building Fund and Buy Back Fund as non-major capital projects funds.
Non-major Special Revenue Funds: These funds are used to account for and report the proceeds of
specific revenue sources that are restricted or committed to expenditure for specific purpose other than
debt service or capital projects. The District reports the Foreign Fire Insurance Fund as a non-major
special revenue fund. Because the Foreign Fire Insurance Fund is restricted and controlled by the Foreign
Fire Insurance Board, it will not be included in the remainder of the District’s budget presentation.
P a g e 22 | BARTLETT FIRE PROTECTION DISTRICT | INTRODUCTION
