Page 407 - Budget FY 2022-2023 - Update

Adopted Budget 2023 City of McAllen, Texas

City of McAllen, Texas
Fund Structure Overview

The chart below represents the various fund types contained within the City of McAllen Adopted
Budget, including their budgetary basis. The City has additional funds that are audited but not
included in the budget because assets are held by the City in a trustee capacity for other entities.

ALL FUNDS

Governmental Fund Types Proprietary Fund Types
(Modified Accrual Basis) (Accrual Basis)

GENERAL FUND
(Major) ENTERPRISE FUNDS

● Water (Major)
● Wastewater (Major)
SPECIAL REVENUE
FUNDS ● Sanitation (Major)
● Champion Lakes Golf Course
● Hotel Occupancy Tax ● McAllen Convention Center (Major)
● Hotel Venue Project ● Performing Arts Center
● Development Corporation of McAllen, Inc ● McAllen Int’l Airport (Major)
(Major) ● McAllen Express Transit
● EB-5 ● Bus Terminal
● Parkland Zones 1, 2, & 3 ● McAllen Int’l Toll Bridge (Major)
● Public Education Grant Fund ● Anzalduas Int’l Crossing (Major)
● Friends of Quinta
● Christmas Parade INTERNAL SERVICE
● Community Development Block Grant FUNDS
● Police Department Seized
● Downtown Service Parking ● Inter-Departmental Service
● Drainage Fee Fund ● General Depreciation
● TIRZ #1 Fund & TIRZ #2A Fund ● Health Insurance
● American Rescue Plan Fund ● Retiree Health Insurance
● McAllen Marketing ● Worker’s Compensation
● City Special Events ● Property & Casualty Insurance

DEBT SERVICE FUNDS

CAPITAL PROJECT
FUNDS

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