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11-12-13-WS
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11-12-13-WS
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12/13/2013 2:19:27 PM
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SPECIAL REVENUE FUNDS <br />SUMMARY <br />Description <br /> <br />The City of Arden Hills currently maintains six active Special R <br />Revenue Fund is used to account for revenue sources that are leg <br />specific purpose. The modified accrual basis of accounting is u <br />Funds. That is, expenditures are recorded at the time liabiliti <br />are recorded when received. However, compensated absences are e <br />for budgetary purposes. Special Revenue Funds budgets are not a <br />meaning budgeted revenues may be greater or less than budgeted e <br />circumstances reserves will show an increase or decrease in the <br /> <br />Budget Issues <br /> <br />See individual funds for budget issues, because each fund will <br />budget issues. Due to changes in GASB standards, the Community S <br />been folded into the Public Safety Capital Fund as its revenue s <br />Gambling Proceeds) can only be used for Public Safety Capital as <br />Statute. <br /> <br />Budget Summary <br /> <br /> <br /> <br /> <br />
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