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ENTERPRISE FUNDS <br />Enterprise Funds are used to account for the operations of self-supponing activities which render ser\'ices <br />or goods to the public. The accounting records are maintained on the accrual basis of accounting. <br />Water Operating Fund - used to account for the provision of water services to the residents of the City <br />who have water service available. <br />Sewer Operating Fund - used to account for the provision o^ sewer services to the residents of the City <br />who have sanitary sewer service available. <br />Golf Course Operating Fund - used to account for the golf course operation sales and related expenses. <br />-77-