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City of Raleigh

Financial Section

Enterprise Funds

Water and Sewer Fund (major fund)

The Water and Sewer Fund accounts for operating and capital costs associated with the City’s

water and sewer operations. This fund combines the Water and Sewer Operating Fund, the

Water Capital Projects Fund, the Sewer Capital Projects Fund, the Water and Sewer Revenue

Bond Fund.

Convention Center Complex Fund (major fund)

The Convention Center Complex Fund accounts for the operating and capital costs at the City’s

convention center and performing arts complex. This fund combines the Convention Center

and Performing Arts Complex Operating Fund, the Convention Center and Performing Arts

Projects Fund and the Convention Center Complex Capital Projects Fund.

Mass Transit Fund (major fund)

The Mass Transit Fund accounts for the user charges, fees, federal contributions and all operating

costs associated with the operation of the transit system in the City. This fund also accounts for

all capital projects financed by transit grant proceeds.

Stormwater Utility Fund (major fund)

The Stormwater Utility Fund accounts for operating and capital costs associated with the City’s

stormwater management program. This fund combines the Stormwater Utility Operating Fund,

the Stormwater Utility Capital Projects Fund, and the Stormwater Utility Bond Fund.

Parking Facilities Fund (major fund)

The Parking Facilities Fund accounts for the parking fee charges and all operating costs

associated with City-owned off-street and on-street parking facilities. This fund combines the

Parking Facilities Operating Fund and the Parking Facilities Capital Projects Fund.

Solid Waste Services Fund (major fund)

The Solid Waste Services Fund accounts for operating and capital costs associated with the

City’s residential solid waste and recycling program. This fund also accounts for the City’s

landfill post closure liability.