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Local Government Enterprise Fund Activity: Trends and Implications

Author: JEFFREY MOLINARI and CHARLIE TYER
Published in PAQ, Vol. 27 No. 4

Many municipal and county governments provide services that are
financed through user charges and fees. According to accepted accounting
principles, these services should be accounted for in an enterprise
fund. The use of enterprise funds s becoming increasingly popular to
local governments. Despite their increasing popularity, the public
finance literature has identified some significant equity, control, and
accountability issues associated with the use of enterprise funds. This
article explores how enterprise fund activity has fared in South Carolina
cities and counties over the past decade, compares that with a
national survey, and offers some possible explanations for the growth
in their use.

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