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Sewer and Water Fund <br />St neRt Fund <br />ENTERPRICE FTTNDS <br />The Enterprise Funds are used to account for the operations of self - <br />supporting governmental activities which render services or goods to the <br />public. The accounting records are maintained on an accrual basis. <br />The reporting for Enterprise Funds is similar to comparable private <br />enterprises. Creditors, legislators, or the general public can evaluate <br />the performance of a municipal enterprise on the same basis as they can <br />the performance of investor -owned enterprises. <br />This fund is used to account for the operation of the City -owned sewer <br />and water system. <br />This fund is used to account for the operation of the City -owned street <br />lights within subdivisions. <br />