| 236 | CAPITAL IMPROVEMENT | The purpose of the Capital Improvement Fund is to account for expenditures for the acquisition, construction, and improvement of capital assets. Revenue for this fund is primarily derived from 1/6th of the City's three percent (3%) sales and use taxes. |
| 237 | CONSERVATION TRUST | This fund was established as required by Section 31-25-220, Colorado Revised Statutes, 1973 to account for monies received from the State of Colorado for Conservation Trust Fund (lottery) purposes and allowed expenditures. |
| 238 | ECONOMIC DEVELOPMENT | The Economic Development Fund was established by Ordinance 85-54 to provide financial assistance to certain business enterprises which further the economic development goals of the City. Revenue for this fund is primarily derived from the City's hotel accomodation taxes. |
| 239 | EQUIPMENT REPLACEMENT | The Equipment Replacement Fund is established to maintain a reserve to replace equipment when it becomes most economical. The Capital Improvement Fund and all Enterprise Funds are charged both direct and indirect fees through the charge back process for vehicle and equipment replacement. |
| 240 | EXTRA DUTY EMPLOYMENT | The Extra Duty Employment Fund is established to account for expenditures and revenues associated with extra duty police service provided on a user fee basis. This service is designed to be self-supporting with resultant revenues used solely to offset expenditures of this fund. |
| 241 | GENERAL | The General Fund accounts for all transactions of the City of Lakewood not accounted for in other funds and is the City's primary operating fund. This fund represents an accounting for the City's ordinary operations financed from taxes and other general revenues and is the City's most significant fund in relation to overall expenditures. |
| 242 | GOLF COURSE ENTERPRISE | The Golf Course Enterprise Fund was established in 1990 to report operations of the Fox Hollow at Lakewood Golf Course, which opened in August 1993. It also reports operations of Homestead Golf Course, which was completed in summer 2002. |
| 243 | GRANTS | The Grants Fund is established to maintain a separate accounting for Federal, State, and other qualified grants. |
| 244 | HERITAGE, CULTURE & ARTS FUND | This fund was established to maintain a separate accounting for heritage, culture and art activities provided to the general public and the revenues received through users charges, funding from the Scientific and Cultural Facilities District as a Tier II organization, and other grants. |
| 246 | LAKEWOOD PUBLIC BUILDING AUTHORITY - CAPITAL IMPROVEMENT FUND | The Lakewood Public Building Authority (LPBA) is a separate legal entity. For financial purposes, the LPBA is blended into the City's financial statements. The entity was formed to construct, finance and lease municipal and recreation facilities exclusively to the City. The Capital Improvement Fund was established to record the various acquisition and construction costs of the facilities. |
| 245 | LAKEWOOD PUBLIC BUILDING AUTHORITY - DEBT SERVICE FUND | The Lakewood Public Building Authority (LPBA) is a separate legal entity. For financial purposes, the LPBA is blended into the City's financial statements. The entity was formed to construct, finance and lease municipal and recreation facilities exclusively to the City. The Debt Service Fund was established to record the various financing related to acquisition and construction costs of the facilities. |
| 247 | LAKEWOOD REINVESTMENT AUTHORITY - CAPITAL IMPROVEMENT FUND | The Lakewood Reinvestment Authority (LRA) is a separate legal entity. For financial purposes, the LRA is blended into the City's financial statements. The entity was established to undertake urban renewal plans, projects, programs, works, or activities with the City. |
| 248 | OPEN SPACE | This fund was established as a separate entity in 1987 to account for funds received from Jefferson County Open Space and the allowed expenditures for the acquisition, construction, development, and maintenance of open space. |
| 249 | SEWER ENTERPRISE | The Sewer Enterprise Fund was established as required by Chapter 13.04, Section 080 of the City of Lakewood Municipal Code, 1974 supplement, to account for sewer services provided to Lakewood residents on a user charge basis. |
| 250 | STORMWATER ENTERPRISE | The Stormwater Enterprise Fund was created by City Council adopting Ordinance O-98-28 to account for user fees collected from property owners to maintain existing storm water facilities, meet federal requirements for storm water quality, and to build new drainage facilities. All activities necessary to provide such services are accounted for in this fund. |
| 251 | WATER ENTERPRISE | The Water Enterprise Fund was established as required by Chapter 13.04, Section 080 of the City of Lakewood Municipal Code, 1974 supplement, to account for water services provided to Lakewood residents on a user charge basis. |