2012 Comprehensive Annual Financial Report - the City of Tukwila
2012 Comprehensive Annual Financial Report - the City of Tukwila 2012 Comprehensive Annual Financial Report - the City of Tukwila
CITY OF TUKWILA: 2012 CAFRREQUIRED SUPPLEMENTAL INFORMATION110
CITY OF TUKWILA: 2012 CAFRFUND FINANCIAL STATEMENTS AND SCHEDULESNON-MAJOR GOVERNMENTAL FUNDSThe City has three types of non-major governmental funds:Special Revenue FundsSpecial Revenue Funds are established to account for proceeds of specific taxes orother specific revenue sources that are legally restricted to expenditures forparticular purposes. This revenue is segregated into individual Special RevenueFunds to classify expenditures for specified purposes.Debt Service FundsDebt Service Funds are used to account for payment of principal and interest ongeneral obligation long-term debt. The City maintains Debt Service Funds to providedebt service payments on General Obligation Bonds both voted and councilmanic.Capital Projects FundsCapital Projects Funds account for the acquisition or development of major capitalfacilities, except those projects financed by proprietary funds. Sources of revenue tothese funds include general obligation bond proceeds, federal and state grants,general property taxes, real estate excise taxes, sales taxes, interest earnings, andtransfers from other funds.111
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CITY OF TUKWILA: <strong>2012</strong> CAFRREQUIRED SUPPLEMENTAL INFORMATION110