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Administrative Services and City Attorney budgets are predominately funded by the General Fund. These activities are financed through general tax dollars from property taxes and by revenues generated from permits, fees and investment earnings. Special Revenue Funds Special revenue funds account for activities funded by special purpose revenue, that is, revenues that are legally restricted to expenditures for a specific purpose. The City maintains four active special revenue funds which include: Cable Fund, EDA General Fund, EDA TIF District #3 Cottage Villas, and EDA TIF District #4 Presbyterian Homes. Capital Project Funds These funds include the Equipment and Building Replacement Fund, Public Safety Capital Fund, Parks Fund, TCAAP Capital, and the Permanent Improvement Revolving Fund (PIR). They are used to account for financial resources to be used for the acquisition of equipment or construction of major capital facilities (other than those financed by proprietary funds such as the Water and Sewer funds), i.e., the development of a new neighborhood park, or a fire station. Proprietary (Enterprise) Funds These funds account for City activities that operate as public enterprises. Revenues come from fees charged to programs, customers, or other department users. Enterprise funds that provide for sewer and water services are proprietary funds. The City currently has four enterprise funds (water, sanitary sewer, recycling, and surface water management) that represent separate business activities for the City. • Water — The City provides water service to its citizens and commercial entities. • Sanitary Sewer — The City's sewers protect public health and preserve wastewater solids. The City is connected to the Metropolitan Council's sewer system. • Recycling — The City provides recycling services to its citizens to protect public health and the environment. • Surface Water Management —The City's surface water management system collects storm water runoff, protects the environment, and manages the discharge of water to holding ponds and the water shed. Proprietary (Internal Service) Funds These funds account for City activities that operate as public enterprises and provide services internally to other departments. Revenues come from fees charged to programs, customers, or other department users. Internal Service funds that provide for engineering and IT services are internal funds. The City currently has four internal service funds (Risk Management, Engineering, Central Garage & Equipment, and Technology) that represent activities for the City.