Abstract
City governments often use enterprise funds to account for public works services that are financed through user charges. This article discusses the advantages and disadvantages of enterprise funds and then presents a case study of the city of San Antonio’s experiences. The case study addresses factors that have influenced decisions regarding whether to use enterprise funds for particular services. It also examines the implications of using enterprise funds as opposed to alternative structures and identifies concerns that government officials and others have raised about the use of enterprise funds. The article concludes with a discussion of how the Governmental Accounting Standards Board Statement No. 34 will decrease the distinction between financial reporting for enterprise funds and the general fund.
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