Understanding the City of Dunedin's Budget Funds

Published on February 19, 2026

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A guide to how public dollars are organized and used

City budgets can look overwhelming at first glance. The FY 2026 City of Dunedin budget organizes money into separate funds, which act like labeled accounts. Each fund has a specific purpose and legal rules about how money can be spent. This structure ensures transparency, accountability, and financial stability.

Think of funds as buckets, or a (series of separate bank accounts) — money goes into a bucket for a reason, and it can only be used for that reason.

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Dunedin’s funds fall into four major categories:

  1. General Fund
  2. Special Revenue Funds
  3. Enterprise (Utility/Business-type) Funds
  4. Internal Service Funds

General Fund

 

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The General Fund is the City’s primary operating fund. It pays for the services most residents think of as “City government.”

The General Fund covers core public services funded mainly by property taxes, fees, and restricted revenues.  The General Fund supports traditional public services like police, fire, emergency rescue, parks and recreation services and programs, streets, planning, and general city operations.  See more as to what is covered by the General Fund in Understanding Property Taxes.

Special Revenue Funds


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Special Revenue Funds are legally restricted for specific purposes. They cannot be used for general spending.

Dunedin has several important ones:

  • Stadium Fund:  Supporting stadium operations & improvements
  • Impact Fee Fund:  Used for infrastructure needed to support new development.
  • Public Art Fund: Dedicated to arts and cultural projects.
  • Building Fund: Supports the building inspection, permitting and code compliance.
  • County Gas Tax Fund: Restricted to transportation infrastructure like street resurfacing, maintenance and traffic safety.
  • Penny Fund (Penny for Pinellas): A voter-approved infrastructure sales tax fund for major capital projects, facilities or transportation upgrades.
  • CRA Fund (Community Redevelopment Agency): Used exclusively for downtown redevelopment like beautification, streetscaping or parking.
  • ARPA Fund (American Rescue Plan Act):  Federal recovery funding with strict eligibility rules.

Enterprise Funds

 

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Enterprise funds operate like utilities or city-owned businesses. They are supported by fees paid by customers, not general taxes:

  • Water / Wastewater Utility Fund: Operates the city’s water and sanitary sewer systems including maintenance, repairs, and upgrades.
  • Stormwater Utility Fund:   Manages drainage, flood prevention, and water quality and funds flood mitigation and drainage improvement projects.
  • Solid Waste Utility Fund: Supports trash and recycling collection including equipment maintenance, repairs, and replacement.
  • Marina Fund: Operates the City marina as a self-supporting facility and covers dock maintenance, marina improvements and harbor operations.
  • Golf Operations Fund:  Supports Dunedin Golf Club operations through facility upgrades, course maintenance and equipment replacement.

Internal Service Funds

 

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These funds function like shared service providers inside the City. Departments pay into them to cover operational costs. They ensure services are managed efficiently and transparently.

  • Fleet Fund: Manages City vehicles and heavy equipment including fuel, maintenance, repair and replacement of vehicles.
  • Facilities Maintenance Fund: Maintains City buildings including repair of HVAC, roof, painting and general building maintenance.
  • Risk Safety Fund: Covers insurance and risk management including liability and property insurance and safety programs.
  • Health Benefits Fund: Supports employee healthcare with medical claims and employee health insurance.
  • IT Services Fund: Provides technology infrastructure, citywide communication systems and cybersecurity systems.

Why this structure matters

Using separate funds:

✔ Protects restricted money
✔ Improves financial transparency
✔ Ensures legal compliance
✔ Helps long-term planning
✔ Budget control
✔ Shows residents exactly where money goes

It prevents water fees from funding parks, or gas taxes from paying salaries--each dollar stays in its proper lane. 

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