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FOIA: FY25 Explanation of Funds and Worksheet

Documents received via FOIA request concerning the York County FY 25 Budget

We typically transfer money for such things as required local matching funds for grants, capital expenditures, and debt service.  We also treat internal service charges such as those for Information Technology and Vehicle Maintenance as transfers. Transfers out of a fund are reported as expenditures in that fund, while transfers in are shown as revenue.  To avoid double-counting the expenditures, transfers are eliminated when we report expenditures for all funds.

The following is a brief description of the County’s funds.  A more detailed explanation can be found in the Management’s Discussion and Analysis section of the County’s Annual Financial Report, available on our website.

Fund 1100 is our General Fund.  This fund accounts for all routine governmental operating activities such as Public Safety, Public Works, Administration, and Community Services.

Fund 1204 is our Economic Development and Tourism Fund.

Fund 1205 is the Children and Family Services Fund.

Fund 1206 is the Social Services Fund.

Fund 1300 is the County Debt Service Fund.

Fund 1301 is the School Debt Service Fund.

Fund 1500 is the County Capital Fund.

Fund 1501 is the Stormwater Management Fund.

Fund 1520 is the Yorktown Capital Fund.

Fund 1600 is the Sewer Utility Fund.

Fund 1615 is the Yorktown Operations Fund.

Fund 1616 is the Regional Radio Fund.

              Fund 1700 is the Health & Dental Insurance Fund.

Fund 1703 is the Worker’s Compensation Fund.

Fund 1704 is the Vehicle Maintenance Fund.

Fund 1705 is the Information Technology Fund.

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