FY25 GFOA Budget - Flipbook - Page 18
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FUND STRUCTURE
The accounts of the District are organized and operated on the basis of funds, each of which
is considered a separate accounting entity. The operations of each fund are accounted for
with a separate set of self-balancing accounts. The various funds are summarized by type
within the financial statements.
MAJOR GOVERNMENTAL FUNDS
CORPORATE
FUND
AMBULANCE
FUND
VEHICLE
FUND
NON-MAJOR FUND
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. For more
information on the Buy Back Fund, please see page 137.
CAPITAL
PROJECTS/
EQUIPMENT FUND
BUILDING
FUND
P a g e 18 | BARTLETT FIRE PROTECTION DISTRICT | BUDGET OVERVIEW
BUY BACK
FUND
