Municipal Road Fund To account for County grant money used for various street projects approved through the county s municipal road fund.
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1 General Fund and Extensions of the General Fund General Operating Fund The general fund accounts for all financial resources except those required to be accounted for in another fund. The general fund balance is available to the City for any purpose provided it is expended or transferred according to the general laws of Ohio Police Settlement Fund A fund established as part of a settlement the City made in a police brutality case. The fund records the monthly expenditures associated with the settlement General Economic Development Fund This fund was established with money from the City s General Fund. The purpose of this fund is to provide financial assistance to new and/or existing businesses who may not meet the federal requirements for financial assistance. This provides an opportunity to reinvest the City s general revenue in economic development. Special Revenue Funds Special Revenue Funds are established to account for the proceeds of specific revenue sources (other than expendable trusts or for major capital projects) that are restricted by law and administrative action to expenditures for specified purposes. Several individual special revenue funds may work together for the same basic common purpose. In those situations, those funds are reported as a group with the unique purpose identified Street Construction, Maintenance and Repair Fund Required by the Ohio Revised Code to account for that portion of the State gasoline tax and motor vehicle registration fees designated for maintenance of streets within the City State Highway Fund Required by the Ohio Revised Code to account for that portion of the State gasoline tax and motor vehicle registration fees designated for maintenance of State highways within the City Municipal Road Fund To account for County grant money used for various street projects approved through the county s municipal road fund Income Tax Fund To account for the expenditures incurred in the collection of the City s income tax. Revenue for this fund is derived directly from the city income tax collected before any distributions are made to other funds Cornerstone Parking Deck Fund To account for parking fees used for the upkeep of the Cornerstone Parking Deck, Millennium Parking Deck, and various surface parking lots.
2 Community Development Fund Grouping To account for HUD Community and Economic Development Block Grant money used for the acquisition of real property, administrative costs, public facilities, and the rehabilitation of real property. The following individual funds make up this grouping: 2211 Community Development Fund 2214 Home Fund 2219 Emergency Shelter Grant Guaranteed Loan Repayment 2233 Canton Federal Campus Project Fund Health Services Fund Grouping To account for State and Federal grant funds used for various health education, prevention, and treatment programs in the City. The following individual funds make up this grouping: 2312 V.D. 103 Gonorrhea 2313 Health Prevention 2314 Family Health 2316 WIC Supplemental Health 2318 Local Aids Prevention 2321 Immunization Action Grant 2322 Dental Sealant Grant 2323 Ryan White Grant 2326 Healthy Start 2327 Lead Assessment 2328 Public Health Infrastructure 2331 Air Pollution 2332 Air Pollution 2351 Food Service 2352 Private Water Supply 2353 Swimming Pool 2354 Solid Waste Disposal License 2355 Infectious Waste Registration 2356 Tattoo Parlors Court s Computer Fund To account for monies used to maintain court computer systems Recycle Ohio Fund To account for grant monies used for the City s recycling program Guardrail/Attenuator Fund To account for money received and expenses incurred when the City s attenuator is damaged Canton Rail Station Fund To account for grant monies used in conjunction with the building of the Scenic Valley Railroad train station. Court Fund Grouping To account for revenues received from Canton Municipal Court fines and to account for how such revenues are spent. The following individual funds make up this grouping: 2423 Court Cap Improvement/Special Project 2424 Legal Research
3 Law Department Dispute Resolution Fund To provide for the receipt of fees charged for discretionary public services provided to resolve various types of disputes Byrne Memorial Mediation Fund To account for grant money that the City collects for the Stark County Mediation Center and then remits to the Center. The City receives no financial benefit from money passing through this fund. Park Fund Grouping To account for revenues received from the Canton Park Department through fees and donations and to account for how such revenues are spent. The following individual funds make up this grouping: th Ward Park 2514 Holderman Park 2515 Weiss Park Fund 2525 Mother Gooseland Park 2526 Garaux Park Fund 2527 Veterans Memorial Park Fund 2528 Monument Park Fund 2530 Park Special Revenue/Project Fund Youth Development Fund To account for grant monies used for summer youth employment programs. The following individual funds make up this grouping: 2645 Summertime Kid Grant 2648 Summer Youth Employ 2650 Summer Food Service Program 2656 Youth Development Donation 2657 Each One/Teach One Youth Computer Federal Forfeiture Fund To account for money the City receives from joint law enforcement operations with the federal government and how that money is then used for future law enforcement needs Enforcement and Education Fund To account for fines which are used for educating the public on the dangers of driving while under the influence of alcohol and the laws governing the operation of a motor vehicle while under the influence of alcohol Indigent Driver Alcohol Treatment Fund To account for fines collected by the municipal court from persons whose driver s license or permit was suspended for driving under the influence of alcohol. By order of the court, this fund will provide for the cost of rehabilitation for those deemed to be indigent Law Enforcement Trust Fund To account for monies received from the sale or disposition of seized contraband. Expenditures from this fund are made for law enforcement purposes Drug Law Enforcement Fund To account for monies received state court fines in narcotics related cases. Expenditures from this fund are made for law enforcement purposes.
4 Municipal Probation Services Fund To account for fines and forfeitures used for various probation projects Misdemeanant Community Sanction Fund To account for grant money received from the state to be used in the administration of the City s community service program Prisoner Housing Fund To account for fines collected used for the housing and/or treatment of indigent offenders. Local Law Enforcement Block Grant Fund To account for block grant monies used for law enforcement purposes. The following individual funds make up this grouping: 2771 Law Enforcement Block Grant Law Enforcement Block Grant Byrne Memorial Justice Assistance Supplementary Police Forces Fund To account for the receipts and expenditures associated with the City s Auxiliary Police Force and Police Youth Corp. The following individual funds make up this grouping: 2777 Canton Police Youth Corp 2778 Canton Auxiliary Police Thermal Imaging System Fund To account for money received by the City s Fire Department to be used to purchase thermal imaging equipment Fire Donation Fund To account for the receipts and expenditures associated with donations given to the City s Fire Department EMS Training and Equipment Fund To account for grant money received by the City s Fire Department to be used in the training of EMS personnel and to acquire EMS equipment as needed Firefighters Assistance Grant Fund To account for grant money received by the City s Fire Department to be used to purchase firefighting equipment as needed Clean Ohio Revitalization Fund To account for the receipts and expenditures associated the Clean Ohio Revitalization Grant received by the City for asbestos abatement projects. Other Funds The following is a list of special revenue funds that are part of a program or function the City no longer does, but because the funds have a cash balance they need to be maintained on the City books 2411 City Hall Plaza Fund 2420 Southeast Community Center Fund 2764 DARE Program Fund 2810 Clerk of Courts Administration Fund
5 Capital Projects Funds Capital Projects Funds are established to account for financial resources to be used for the acquisition or construction of major capital facilities (other than those financed by proprietary funds) Capital Projects Fund To account for the City s capital projects and expenditures. Potential expenditures for this fund include but are not limited to the acquisition of equipment, maintaining roads and storm sewers, traffic signal upgrades, and maintaining the City s bridges. This fund is also responsible for the repayment of any debt that is incurred when the City does a capital project. Revenue for this fund is primarily generated from the receipt of 20 percent of the net income tax receipts. Motor Vehicle Fund Grouping To account for the purchase and maintenance of the City s vehicles and its radio communication system. Revenue for this fund is generated from the receipt of 5 percent of the net income tax receipts. The following individual funds make up this grouping: 4502 Motor Vehicle Purchase Fund 4545 Fire Truck Replacement Fund Project Funds Grouping The following is a list of capital funds that were established for a specific project and the project is currently ongoing. Individual project funds are established when projects receive additional funding from outside sources such as grants or debt financing. The following individual funds make up this grouping: th St. NE Reconstruction Project Fund th St NE Improvement Fund 4536 Worley Ave NW Storm Sewer Fund 4547 Shorb & 4 th NW Roadway Improvement Fund th St NW Storm Sewer Fund 4549 Fulton Rd & Park Road Intersection Fund 4551 Tuscarawas St Improvement Fund 4552 Midway Ave NE Improvement Fund th St NW Improvement Fund Civic Center Improvement Fund To account for grant money the City received to make improvements at the Civic Center. Other Funds The following is a list of capital project funds that are from projects the City has completed, but because the funds have a cash balance they need to be maintained on the City books 4503 Radio Communication Systems Fund 4505 Harmont Sidewalk Improvement Fund 4507 Traffic Signalization Improvement Fund
6 Enterprise Funds Enterprise funds may be used to account for any activity for which a fee is charged to external users for goods or services. Water Works Operating Fund Grouping The water operating enterprise funds account for the provision of water treatment and distribution to its residential and commercial users located within the City, and surrounding communities. The following individual funds make up this grouping: 5201 Water Works Operating 5203 Private Water Escrow Customer 5205 Phase I Water Improvement 5206 Water Security 5212 OWDA Steiner Heights Water Line Extension 5213 Plain Township Orchardale Water Main th St. NE Water Main Extension Project 5216 Norwood Hills/Willowbrook Heights Water Main Extension 5218 Perry Township Water Main Extension 5219 OWDA Lake-Hartville Water Line Extension 5222 Lawrence-Chester Phase II Water Main Extension Sewer Operating Fund Grouping The sewer operating enterprise funds account for the provision of sanitary sewer service to the residents and commercial users located within the City, and several surrounding communities. The following individual funds make up this grouping: 5410 Sewer Operating 5413 Sewer Replacement 5425 Harmont Lift Station Project 5433 J & L Special Steel Discharge Line Refuse Operating Fund The refuse operating enterprise funds account for the provision of trash collection to the residents and commercial users located in the City. The following individual funds make up this grouping: 5601 Refuse Operation 5603 Sanitation Packer Acquisition
7 Internal Service Funds Internal Service Funds are established to account for the financing of services provided by one department or agency to other departments or agencies of the City on a cost-reimbursement basis Workers Compensation Retrospective Fund To account for the charges to operating funds on a percentage of payroll basis and the payment of premiums and claims under the retrospective rating plan as provided by the Ohio Bureau of Workers Compensation. Health Insurance Fund Grouping To account for charges to the operating funds on a per employee basis for the health and hospitalization self-insurance, eye and dental insurance and for payments to AFSCME for the unions administered employees eye and dental premiums. This fund also pays the salaries and fringe benefits of the employees responsible for administering and processing claims. The following individual funds make up this grouping: 6017 Heath & Life Insurance 6019 Eye, Dental, and Legal Vehicle Self Insurance Fund The City is self insured. This fund accounts for the revenue generate from operating funds with vehicles and the settlement of any claims against the City Compensated Absence Claim Fund To account for charges to the operating funds on a per employee basis for the claims associated with and mandated by local and state fringe benefit provisions including accumulated sick time, continuing disability, banked vacation, and termination pay Motor Vehicles Department Fund To account for charges to the operating funds for the maintenance and refueling of City vehicles. Revenue for this fund is generated through premiums charged to the operating funds based on the number of vehicles being used by each fund Management Information Service Fund To account for charges to the operating funds for the City s central computer department. Revenue for this fund is generated through premiums charged to the operating funds based on the amount each fund uses the department.
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