KRS 91A.030 sets specific requirements for city governments during the budget process. The City of Danville has produces an Annual Budget based on the follow requirements: 

  • A City must Establish by Ordianance an Annual Budget 
  • The Budget Ordinance is the Approved Appropriations (fund based) 
  • The Annual Budget must be balanced (expenditures must not exceed approved revenue) 
  • A draft budget must be presented at least 30 day prior to July 1 (Fiscal Year) 
  • A Budget Ordinance must be adopted and published by July 1. Once operational goals are established, and needs assessed, a draft budget is presented 
  • A Budget Message is presented to summarize fiscal goals which support opperational objectives, and to detail any policy changes which may have an impact on the budget.

Description of Funds:

General Fund:  The City of Danville’s (the City) General Fund accounts for the day-to-day operations of the functions of the City (ie police, fire, 911 services, public services, administration, etc). The revenue within the General Fund consists of several categories: taxes (property  taxes); license and fees (including occupational and net profit taxes, franchise fees, insurance premium taxes, and alcohol permits and tax); penalties and forfeitures; service revenue (services billed by the City including fire protection, 911 services, and park and recreation services); intergovernmental revenue (recurring revenue received from other government agencies); and special purpose revenue (will be received for specific restricted purposes such as loans/bonds).  

Municipal Aid Fund: The City’s Municipal Aid Fund’s primary function is to provide major road repairs and repaving. Revenues within the Municipal Aid Fund are primarily state funds (gas tax) and interest.

Parks and Recreation Fund: The City’s Parks and Recreation Fund houses operations related to the Parks and Recreation department, programs provided by Parks and Recreation, and maintenance of all City parks. Revenues from the City’s Parks and Recreation Fund are received from operations by Parks and Recreations (program fees, service fees, concessions, sponsorships, and building/shelter rentals), transfers from the General Fund, and support from the Boyle County Fiscal Court.

Utility Fund: The City's Utility Fund houses operations related to the City's municipal water/wastewater system. The Utility Fund consists of two broad categories or revenue - operating, and non-operating. Operating Revenues for the Utility Fund are comprised of various charges for water and sewer services. Non-operating revenue consists of interest, tower rentals, and various third-party funding (grants and loans) for capital projects. 

Cemetery Fund: The City’s Cemetery Fund is responsible for the operations and maintenance of City owned cemeteries.  Revenue in the Cemetery Fund consists of cemetery lot sales, cemetery job work services, interest (minimal), and annual transfers from the General Fund.

Stormwater Fund: The City’s Stormwater Fund accounts for operations and maintenance of the City’s stormwater infrastructure. Revenues to support the Stormwater Fund are fees paid by water utility customers.

Garbage Fund: The Garbage Fund accounts for garbage service provided to City residents. Revenues are derived from service charges assessed to customers and transfers from the General Fund.

Parking Fund: The City’s Parking Fund accounts for parking activities within the City, including maintenance and operation of the City’s parking garage and rentals of parking spaces in the downtown area. Revenues for the Parking Fund are made up of operating revenues (parking rental fees (garage and lots), parking fines), interest (minimal), and a transfer from the General Fund.


FY 2024 Budget 


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  1. Leigh Compton

    Finance Director