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Special Revenue Funds account for funds received that have special restrictions placed on their use. The City has a number of different purpose special revenue funds divided into two categories: those appropriated at the time the operating budget is prepared; and those that are appropriated intra year as the need or event requiring an appropriation arise. This specific group is for those funds that will be received from an outside entity with a different fiscal year than the City. Therefore they can only be estimated when the budget is prepared. Special Revenue Funds require no particular fund or working capital balance, as whatever is collected is restricted as to use by statutes, regulations, or ordinance’s and/or resolutions.
Printable Version (includes Summary Table) [pdf, 68k]
205 - Community Development Fund [pdf, 76k] To account for the sources and uses of Community Development Block Grants.
265 - Operating Grants Fund [pdf, 76k] To account for various grants from Federal and State agencies and other sources, which are restricted by the granting agency to expenditures for specified purposes.
280 - Law Enforcement Protection projects Fund [pdf, 76k] Projects funding certain State taxes, fees and federal/State narcotics forfeiture, which are required to be used for law enforcement services. (29-13-6-NMSA 1978)