The City of Rock Hill has several budget funds. They reported up to nine individual government funds, including the General Fund, SW TIF Fund, Street Bond Fund, and Capital Projects Fund (City of Rock Hill 2013, 6). The city also manages other funds that are consolidated into one fund called “other government funds,” which makes budgeting easier (City of Rock Hill 2013, 6). Other categories of government funds include the Police Training Fund, Asset Forfeiture Fund, Sewer Lateral Fund, McKnight Crossing TIF Fund, and NW TIF Fund (City of Rock Hill 2013, 51) . All of these funds constitute the major and non-major funds of the City of Rock Hill. According to Bland, the city of Rock Hill follows proper procedures when it comes to government budgeting. The City of Rock Hill follows Generally Accepted Accounting Principles (GAAP), which Bland believes helps standardize the government accounting profession (Bland, 107). Because many of the funds Bland mentions have different titles than Rock Hill, they operate the same way. The City's Capital Projects Fund increased by $252,940 and the SW TIF fund increased by $89,354 (City of Rock Hill 2013, 10). Overall, the city's combined fund balance decreased by 28 percent, or $1,237,418, from 2012, which the city said it could spend at its discretion (City of Rock Hill 2013, 10). The financial situation of the General Fund and the Street Fund appears to be declining. shape. The general fund has a balance of $2,147,373. The General Fund was mentioned in the transmittal letter, in which the city administrator and treasurer both said they hoped to keep the fund at 25 percent of operating expenses to help prevent the city from any condi ...... middle of paper ......Annual financial report. . http://www.rockhillmo.net/uploads/Departments/CAFR%202013.pdf. (December 8, 2013). Coe, Charles. 2011. Nonprofit Financial Management: A Practical Guide (Wiley Nonprofit Authority). Wiley.DOE. 2013. “Effectively Manage Large-Scale IT Projects.” » http://technology.performance.gov/initiative/effectively-managing-large-scale-it-projects/agency/energy. (December 8, 2013).DOE. 2013 “Respect and involve the workforce”. http://hr.performance.gov/initiative/respect-engage-workforce/agency/energy. (December 8, 2013).DOE. 2013. “Reducing Contract Risk.” » http://acquisition.performance.gov/initiative/contracting-risk/agency/energy. (December 8, 2013).DOE. 2013. “Increasing the Reliability of Financial Information.” http://finance.performance.gov/initiative/increase-reliability/agency/energy. (December 8, 2013).