Special Revenue Funds
Like many other governmental organizations, the City of Coppell uses a fund basis of accounting. Funds are normally established for major types of revenue whose expenditures are restricted 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 Enterprise Fund, Internal Services Funds, and Special Revenue Funds.
Special Revenue Funds
Special Revenue Funds are used to account for revenues that are 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 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 public safety programs, such as SWAT, Coppell's award-winning National Night Out and Victim Assistance programs. This is funded by forfeitures, seizures, grants and donations.
- 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 alley and sidewalk repairs, pavement and parking lot marking and improvements, ADA improvements, maintenance at City facilities and major construction projects such as the reconstruction of Airline Drive. 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 for renewal in November 2019.
- Drainage Utility District: Restricted to use for storm water control development and educational programs, such as Earthfest. This fund is used for erosion control and creek maintenance projects, and revenues to this fund come from a set fee on residential water bills and a variable fee on business utility bills.
- Donations Funds: Used to account for any donations that the City receives. Revenues come from a variety of sources, including $1 per ticket sold at the Coppell Arts Center. In Fiscal Year 2020 to 2021, a portion of these funds will be used to cover the costs of necessary training for Fire Department personnel and to spay and neuter animals at the Coppell Animal Shelter.
- Red Light Enforcement: Used for automated signal enforcement, public traffic or pedestrian safety programs. On June 2, 2019, this program was discontinued by the Texas legislature, and this fund is no longer collecting revenues. The remaining balance in the fund will be spent down on qualifying purchases, including the replacement of departmental body cameras.
- Juvenile Case Manager: Restricted to use for necessary expenditures for the Juvenile Case Manager position, including the juvenile alcohol and substance abuse programs. Revenues to this fund historically come from a $7 fee from fine-only misdemeanors.
- Municipal Court Security Fund: Restricted to use for providing security services at the Municipal Court or for improvements to the Municipal Court building. Revenues to this fund come from a portion of the fee for a non-ordinance violation ticket.
- Coppell Recreation Development Corporation (CRDC) Funds: In Fiscal Year 2020 to 2021, funds will be used for improvements and maintenance to recreation facilities, including drainage and streetscape projects, the trail system, and the operations of the new Arts Center. This sales tax revenue fund was established to undertake projects for youth and adult amateur athletics, entertainment and public gathering facilities, exhibition and museum facilities, parks and recreational facilities and more. Coppell voters authorized the CRDC's use of sales tax revenue in the November 5, 2013 election.
- 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 2015 to 2016 as a way to reduce spikes in the budget for the purchase of large-ticket items. As a result, whenever the City purchases a fleet piece, a portion of each payment is funneled into this fund. In Fiscal Year 2019-2020, this fund was used to replace the Police Department's patrol fleet.
- Rolling Oaks Memorial Cemetery: Restricted to use for the operation and maintenance of the City-owned cemetery. This fund will be used for supplies, ground maintenance, and costs associated with the purchase of memorial items and interments. Revenues from this fund come from burial right sales.
- Crime Control and Prevention District: Restricted to use for the support of police programs and services geared toward preventing crime. The Crime Control and Prevention District is used to fund School Resource Officers, the neighborhood and community policing program, and the City's portion of the North Texas Emergency Communications Center (NTECC). The Crime Control and Prevention District is primarily funded by a quarter-cent sales tax that was reauthorized by Coppell voters in November 2011.
- Hotel Occupancy Tax Revenue Fund: Restricted to use for promotion of tourism and the convention/hotel industry. Revenues to this fund come from a 7% tax levy on the cost of lodging in Coppell. In Fiscal Year 2021, the City of Coppell will provide some funding to specific qualifying non-profit groups through the City's service organization program.