The State of California Constitution, State laws, the City Charter and Council-passed ordinances have mandated the creation of funds in which public dollars are accounted for. By segregating transactions related to certain government functions or activities, the City ensures legal compliance of the application of these dollars. In addition, the use of funds and/or account codes is required to report on the City's financial position and operations. For more detailed information on the how the funds are classified, see "Basis of Budgeting and Classification of Funds" in the General & Statistical Information section in the back of this document. Below is a listing of the City's funds:

Codes	Name	Created By
001	General	Charter
060	Gas Tax	State Const.
070	Sanitation	Ordinance
080	Special Assessment	State Law
090	Sewer	Ordinance
110	Water Utility	Ordinance
125	Internal Service	Ordinance
130	Trust & Agency	Ordinance
161 - 169	Redevelopment	Ordinance
170	Housing	Ordinance
220	Grants	Ordinance
251 - 255	Debt Service	Ordinance

Agency Codes

Each City agency has been assigned an identification code number, which is used for all financial transactions. These code numbers allow the City's Local Government Financial System (LGFS) to maintain agency expenditure records and facilitate the ability of agency staff to monitor costs. The code numbers for all City agencies are listed below: