Enterprise Fund

An Enterprise Fund is a type of accounting fund used by governments to track the costs and revenues of services that operate like a business, providing a specific service to the public. Examples include utilities such as water, sewer, or public transportation. The fund is designed to be self-supporting, meaning the service's fees cover its expenses, and all related income and costs are kept separate from other government activities. This setup helps ensure financial transparency and accountability for these user-funded services.