FUND DICTIONARY

The county’s financial structure is organized based on funds, each of which is considered a separate accounting entity with self‐balancing accounts that comprise its assets, liabilities, fund balances/net assets, revenues and expenditures, or expenses. Governmental resources are allocated to and accounted for in individual funds based upon the purposes for which they are to be spent and how spending activities are controlled.

The funds included in this budget document are listed below.

General Funds 1010 General Revenue Account for general governmental and administrative expenses, Police, Justice Services, Judicial Administration, and Human Services.

General Funds 1020 Special Road & Bridge Account for repairs and maintenance of county roads performed by the Department of Transportation.

General Funds 1030 Health Account for health inspections, pollution monitoring, clinical, and other services delivered by the Department of Public Health.

General Funds 1050 Park Maintenance Account for health inspections, pollution monitoring, clinical, and other services delivered by the Department of Public Health.

Special Revenue Funds

Special Revenue Funds

Special Revenue Funds

5300 St. Louis County & Municipal Police Academy

5570 Assessment

5580

Special Revenue Funds

Record revenues and expenditures of the Police Academy for specialized police training for county and municipal participants.

Record the revenues and expenditures of the County Assessor as required under Section 137.750 RSMo.

Sewer Lateral Account for revenue from sewer lateral fees imposed on all residential property located within unincorporated St. Louis County having six or less dwelling units to fund repairs of defective lateral sewer service lines.

5670 Lambert East Perimeter TIF

Receives payments in lieu of taxes (PILOTs) and economic activity taxes (EATS) associated with the Lambert Airport Eastern Perimeter Redevelopment Project. Funds are used to pay debt service costs associated with taxable annual appropriation‐supported tax increment revenue bonds (Series 2011A) and special obligation bonds (Series 2015A/B).

Special Revenue Funds

5710 Record Preservation

Records storage, microfilming, and preservation funded from a portion of fees collected by the Recorder of Deeds on all recorded instruments.

Special Revenue Funds

5740 Police Air Support Program

Purpose

Record receipts and disbursements for the St. Louis County Police Air Support Program which provides aerial law enforcement support for the entire St. Louis region. St. Louis City and St. Charles County also participate in the program.

Special Revenue Funds

Special Revenue Funds

Special Revenue Funds

5800 Emergency Communications

5830 County Sheriff Revolving

5840 Northpointe Forest Subdivision NID

Record receipts from the one‐tenth cent sales tax for emergency communications initiatives and the 1% emergency telephone tax along with related disbursements, including debt service.

Record revenues and expenses of the Police Department’s concealed carry permit activity.

Record revenues from a special assessment to property owners of the Northpointe Forest Subdivision and associated debt service costs of the Northpointe Forest Water Project (Series 2009 A/B). The project consists of a water main extension to serve the residents of the subdivision.

Special Revenue Funds

5860 Residential Energy Efficiency Loan Program

Record revenue from the repayment of loans from the St. Louis County SAVES™ (Sustainable and Verifiable Energy Savings) Program, and pay costs related to taxable special obligation bonds issued in 2011 to finance the program (Series 2011 A/B).

Special Revenue Funds

Special Revenue Funds

5900 Children’s Service

5910 Glencullen Subdivision NID

Record receipts from the quarter‐cent sales tax for children’s services. Funds are used for programs to protect the well‐being and safety of children and youth 19 years of age and less.

Record revenues from a special assessment to property owners in the Glencullen Subdivision and associated debt service costs of the Glencullen Subdivision Street Improvements Project. The project consists of the reconstruction and replacement of private streets, sidewalks, drive approaches and related street improvements within the District.

Special Revenue Funds

8630 Convention & Recreation Trust

Record a 3.5% sales tax on the sales and charges for hotel and motel rooms within St. Louis County. Deposited funds are disbursed subject to annual appropriations to the St. Louis Regional Convention and Sports Complex Authority to pay the county share of the development of a multi‐purpose convention, exhibition, and sports facility, as well as debt service on taxable St. Louis Cardinals Ballpark Project Refunding Bonds (Series 2012) and Soccer Complex bonds (Series 2016 A/B).

Fund Group Fund # Fund Name

Special Revenue Funds

Special Revenue Funds

Purpose

8640 Water Service Line Record water service line fees imposed on all residential property located within unincorporated St. Louis County having six or less dwelling units, to fund repairs of defective water service lines.

8650 Solid Waste Management record annual license fees and surcharges on waste deposited at sanitary and demolition landfills. Funds are used to finance recycling and solid waste programs administered by the Department of Public Health.

Debt Service Funds 1110 Debt Service Account for property tax received to pay required debt service costs on general obligation bonds (Court building project)

Enterprise Funds 1100 Spirit of St. Louis Airport Account for activity at Spirit Airport, which serves as the prime reliever airport for the St. Louis metropolitan area.

Miscellaneous Funds 5600 Transportation Trust Record sales tax revenue and expenditures for transportation purposes.

Miscellaneous Funds 5620 Public Mass Transit Account for revenue from the quarter‐cent and half‐cent mass transit sales taxes, and expenditures for public transportation purposes (typically operations and capital development costs of Bi‐State Development/Metro)

Highway Capital Funds 5080 Federal Aid Urban Trust Account for the financial management of construction, reconstruction, and repair of roadways. The primary source of funding is the County Aid Road Tax (CART) which is distributed by the State of Missouri via formula.

Highway Capital Funds 5590 Transportation Highway Account for the financial management of construction, reconstruction, and repair of roadways. The source of funding is the half‐cent transportation sales tax.

BOARDS & COMMISSIONS

St. Louis County interacts with numerous boards and commissions in the fulfillment of its duties as listed below. More information on each board can be found on the county’s web site at: boards.stlouisco.com.

Aging Ahead

Air Pollution Appeal Board

Animal Care & Control Advisory Board

Bi‐State Development Agency (Metro)

Board of Electrical Examiners

Board of Equalization

Board of Examiners for Mechanical Licensing

Board of Freeholders

Board of Plumbing Examiners

Board of Police Commissioners

Board of Zoning Adjustment

Boundary Commission

Building Code Review Committee

Building Commission and Board of Building Appeals

Business Advisory Council

Civil Service Commission

Commission On Disabilities

Community Improvement District's (CID)

East‐West Gateway Council of Governments

Board of Directors

Electrical Code Review Committee

Emergency Communications Commission

Fire Standards Commission

Fund Investment Advisory Committee

Health and Hospital Advisory Board (County Health Advisory Board)

Historic Building Commission

Housing Resources Commission

Human Relations Commission

Industrial Development Authority Board

Justice Services Advisory Board

Land Clearance for Redevelopment Authority

Local Emergency Planning Committee

Mechanical Code Review Committee

Metropolitan Park and Recreation District Board Of Directors (Great Rivers Greenway)

Metropolitan St. Louis Sewer District (MSD)

Metropolitan Taxicab Commission

Metropolitan Zoological Park and Museum District Board

Parks And Recreation Advisory Board

Planning Commission

Plumbing Code Review Committee

Port Authority Board of Commissioners

Productive Living Board

Regional Arts Commission

Regional Convention & Sports Complex Authority

Regional Convention & Visitors Commission

Regional Justice Information Service Commission (REJIS)

Restaurant Commission

Retirement Board of Trustees

St. Louis Airport Commission

St. Louis County Children's Service Fund Board

St. Louis County Clean Energy Development Board (PACE)

St. Louis County Clinical Consumer Majority Board

St. Louis County Council Bipartisan Reapportionment Commission

St. Louis County Housing Authority Commission

St. Louis County Library Board

St. Louis County Municipal Court Judges

St. Louis County Older Adult Commission

St. Louis County Public Transportation Commission

St. Louis County Workforce Development Board

St. Louis County Youth Advisory Council

St. Louis Economic Development Partnership

St. Louis Regional Health Commission

St. Louis‐Jefferson Solid Waste Management District

Tax Increment Financing Commission of St. Louis County

Waste Management Commission

World Trade Center ‐ St. Louis

Zoo‐Museum District ‐ Art Museum Subdistrict Board of Commissioners

Zoo‐Museum District ‐ Botanical Garden Subdistrict Board of Commissioners

Zoo‐Museum District ‐ Missouri History Museum Subdistrict Board of Commissioners

Zoo‐Museum District ‐ St. Louis Science Center Subdistrict Board of Commissioners