08/27/2026
At the City, we use different funds to manage the revenue we receive to provide services. Common fund types include:
The General Fund is our main operating fund, used for Police, Parks & Rec, Legal, General Services, and more. In 2025, this fund supported response to 100,000+ calls for police service and 300,000+ visits to community centers 🏊♀️
Special Revenue Funds can only be used for specific purposes. The Business and Occupation Tax, for example, will help cover the operation of the future new 150-bed bridge shelter.
Capital Project Funds are for major construction and infrastructure projects, including new fire stations and street projects, like Main Street Promise 🚒
Enterprise Funds are supported primarily by user fees or rates. One example is the Water Utility Fund, which provided 10.1 billion gallons of water to customers in 2025.
Our biennial budget process determines how resources are allocated and invested in services and infrastructure. Learn about the budget process: cityofvancouver.us/budget