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Enterprises provide a commodity or service that the specific users pay for through rates and fees. The City operates seven enterprise operating funds and their associated capital and debt service funds. Five funds; Aviation, Baseball Stadium, Golf, Refuse, and Water/Wastewater require no subsidies.
Transit and Parking Operating funds are subsidized enterprise funds. The goal for fund balance in these two funds is to maintain their fund balances at a 1:1 current ratio. Water/Wastewater Operating Funds have as their goal for a working capital balance, one month account receivables. The Refuse Disposal Operating Fund sets its goal for a working capital balance at 7.5% of anticipated operating revenues. The Golf Operating Fund and baseball stadium operating fund have a target working capital balance of 2:1 current ratio.
Printable Version (includes Summary Table) [pdf, 80k]
611 - Aviation Operating Fund [pdf, 80k] To account for the operations of Albuquerque International Sunport, the State's largest airport.
615 - Airport Revenue Bond Debt Servicing Fund [pdf, 88k] To accumulate the monies to pay the debt service associated with the Albuquerque International Sunport.
* 621 - Joint Water and Sewer Operating Fund [pdf, 80k] To account for the general operations of providing water and sewer services in the Albuquerque area.
* 622 - Sustainable Water Supply Operation Fund [pdf, 80k] To account for operations involved in the development of a surface water supply.
* 631 - Joint Water and Sewer Debt Service Fund [pdf, 80k] To accumulate the monies to pay the debt service associated with water and sewer services.
641 - Parking Facilities Operating Fund [pdf, 80k] To account for the operations of the parking facilities owned by the City.
645 - Parking Facilities Debt Service Fund [pdf, 76k] To accumulate the monies to pay the debt service associated with the parking facilities owned by the City.
651 - Refuse Disposal Operating Fund [pdf, 76k] To account for the general operations of providing refuse removal services in the Albuquerque area.
655 - Refuse Disposal Debt Service Fund [pdf, 76k] To accumulate the monies to pay the debt service associated with providing refuse removal services in the Albuquerque area.
661 - Transit Operating Fund [pdf, 88k] To account for the operations of Suntran, the City's bus transit system.
671 - Apartments Fund [pdf, 80k] To account for the sources and uses of City-owned apartments.
675 - Apartments Debt Service Fund [pdf, 76k] To accumulate the monies for the debt service payments related to the Affordable Housing Projects Refunding Bonds, Series 2000.
681 - Golf Operating Fund [pdf, 76k] To account for the operations of the City's four municipal golf courses.
685 - Golf Operating Debt Service Fund [pdf, 76k] To accumulate the monies to pay the debt service associated with the City's golf courses.
691 - Baseball Stadium Operating Fund [pdf, 80k] To account for operations of the baseball stadium.
695 - Baseball Stadium Operating Debt Service Fund [pdf, 72k] To accumulate the monies to pay the debt service associated with the baseball stadium.
805 - Housing Authority Fund [pdf, 80k] To account for the operations of the City's low-income housing program. Financing is provided by rentals of housing units and grants from the Department of Housing and Urban Development.
* The Joint Water and Sewer Operating Fund, Sustainable Water Supply Operating Fund and the Joint Water and Sewer Debt Service Fund (Enterprise Funds) are not included in Public Works FY/05 approved budget. The New Mexico Legislature adopted legislation creating the Albuquerque Bernalillo County Water Utility Authority (ABWUA) and transferred all functions, appropriations, money, records, equipment and other real and personal property pertaining to the Water/Sewer system to the ABWUA. The FY/05 budget for Public Works department includes prior year's revenues and expenditures for the water and sewer funds because they were part of Public Works department for those years.