The general fund is the chief operating fund of the City. It is used to account for all financial resources except those required to be accounted for in another fund.
An expenditure occurs when funds are utilized to pay for payroll, materials and supplies, services, or any other function of the City.
All Transparency Portal numbers are reported on the cash basis of accounting, which recognizes revenue when cash is received and expenses when cash is disbursed. The City uses the budget basis of accounting when preparing the annual budget, and the modified and full accrual methods of accounting when preparing the Annual Comprehensive Financial Report (ACFR).
You can also download the general fund expenditure data by visiting the City of Columbus Data Hub. Please click here to download the full financial data sets in popular data formats such as csv and json.
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