General Fund 

The General Fund is the most important of the funds and is used to account for all resources not required to be accounted for in another fund and not otherwise devoted to specific activities. Most of the financial transactions for the city are reported in this fund. Only one General Fund exists and it finances operations of all basic city services such as Police, Municipal Court, Public Works, Parks and Recreation, and Community and Planning / Development / Zoning, Library. Administrative services provided by the city are classified according to activity and presented as operating departments in the budget.

Special Revenue Funds

 These funds account for the accumulations and disbursement of legally restricted revenues for the specific purpose, or revenues that need to be accounted for separately. The City's Special Revenue Funds include the Hotel Occupancy Tax, Police Department Forfeiture Fund and Training Fund, Municipal Court Special Technology Fund, and the Municipal Court Building Security Fund, Fire Fund.

Debt Service Funds 

This fund type is employed to account for resources used to service the principal and interest on long-term debt such as general obligation bonds, revenue bonds, certificates of obligation, tax notes, and tax-exempt leases classified as debt. These are the sinking funds used to account for the accumulation of funds for principal and interest payments on the city’s bonded indebtedness. They are bound by bond covenants and there is little flexibility in revising the revenue or expenditures scheduled for next year.

Enterprise Funds

The Enterprise fund is a identified as a fund that operates as a business generating its own revenue of service charges for services provided. The Utilities Fund is an enterprise fund, which includes water, gas and garbage.


City of Pearsall Approved Annual Appropriations Budget FY 2018-2019

COP Public Hearing 2018-2019 Budget (PDF)

COP Public Hearing 2018-2019 Budget Tax Rate (PDF)

Current Fiscal Year Adopted Budget

FY 2018 Approved Annual Budget

FY 2018-2019 Proposed Budget

Property Tax Rate

Notice: 2018 Proposed Property Tax Rate (PDF)