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Special Revenue Funds

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Like many other governmental organizations, the City of Coppell uses a fund basis of accounting. Funds are normally established for each major type of revenue for specific functions. Each fund is a self-balancing set of accounts, used to determine the sources and uses of a specific type of revenue stream. The City of Coppell fund types include the General Fund, Debt Service Fund, Water and Sewer Fund, Internal Services Fund, and Special Revenue Funds. 

Special Revenue Funds are used to account for revenues that are statutorily restricted for special and particular purposes. The Special Revenue Funds used by the City of Coppell include: 

  • Child Safety Fund: Restricted to use for Police Department programs that enhance child safety, health or nutrition, including a school crossing guard program, educational supplies and the Police Explorers program. This is funded by a portion of each citation given for a violation in a school zone.
  • Police Fund: Restricted to use for Police Department programs, such as the Canine program, SWAT, Coppell's award-winning National Night Out and Victim Assistance programs. This is funded by forfeitures, seizures, grants and donations.
  • Parks Fund: Used for park improvements. In the past, this fund has been used to pay for improvements to Kid Country, the installation of park shade structures and playground resurfacing projects. Revenues attributed to this fund historically come from new home construction fees. 
  • Tree Preservation Fund: Used for tree preservation efforts, such as planting, trimming and the removal of fallen trees. Tree reparations paid by developers supply revenue to this fund. 
  • Infrastructure Maintenance Fund: Used for the maintenance of City infrastructure. This fund is used for projects such as sidewalk repairs, sign and signal maintenance, pavement improvements, ADA improvements, and major construction projects such as the reconstruction of Parkway Boulevard. This is funded by a quarter-cent sales tax and transfers from the General Fund. The quarter-cent sales tax that is used by this fund was reauthorized by voters in November 2019. 
  • Drainage Utility District: Restricted to use for the development of storm water control and educational programs, such as Earthfest. This fund is used for erosion control and creek maintenance and stabilization projects, and revenues to this fund come from fees on residential and commercial properties. 
  • Donations Funds: Used to account for any donations that the City receives. Revenues come from a variety of sources. 
    • Economic Development – Restricted for use for economic development.
    • Arts Center – Restricted to use for the Arts Center.
    • Fire – Restricted to use by the City's Fire Department.
    • Library – Restricted to the use in the City's library.​
    • Animal Services – Restricted to use for care and treatment of animals at the Coppell Animal Services and Adoption Center. This fund is typically used to spay and neuter animals available for adoption at the shelter.
    • Parks – Restricted to use in the City's parks.
    • Recycling – Restricted to use in the City's recycling efforts.
    • Keep Coppell Beautiful – Provides funding for community improvements as designated by the Keep Coppell Beautiful Committee.
    • Senior Adults – Restricted to use for senior adult services.
  • Recreational Programs Fund: Restricted to use for recreational programs or services, such as the installation of a playground at Magnolia Park.
  • Juvenile Case Manager: Restricted to use for necessary expenditures for the Juvenile Case Manager position in the Municipal Court, including the juvenile alcohol and substance abuse programs. Revenues to this fund historically come from a fee from fine-only misdemeanors. 
  • Municipal Court Security Fund: Restricted to use for providing security services for the Municipal Court, including equipment for the marshals. Revenues to this fund come from a portion of the fee for a non-ordinance violation ticket.
  • Municipal Court Technology Fund: Restricted to use for technology improvements, such as software maintenance and audio-visual equipment, in the Municipal Court. Revenues in this fund are generated through a portion of citations fees for non-ordinance violations. 
  • Judicial Efficiency Fund: Restricted for uses that improve the efficiency of the administration of justice in the City, such as updated arraignment software for City of Coppell Judges. Revenues in this fund come from a small portion of the fees collected for non-ordinance violation citations. 
  • Capital Replacement Fund: Provides for the purchase of replacements for previously funded fleet items, including firetrucks, ambulances and Police cruisers. This fund was established in Fiscal Year 2014-2015 as a way to reduce spikes in the budget for the purchase of large-ticket items. With this fund, whenever the City purchases a vehicle or piece of equipment, in addition to the purchase cost, an amortized portion of the cost is set aside. 
  • Rolling Oaks Memorial Cemetery: Restricted to use for the operation and maintenance of the City-owned cemetery. This fund is used for repairs to the Angel of Hope statue and other maintenance projects. Revenues from this fund come from burial right sales. ​