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parks and recreational services, supplies, and other charges. Certain capital expenditures are <br />included, if they are made up of items which are new and for which the City has not previously <br />set aside depreciation (replacement funds). <br />This fund is composed of the Recreation Fund and the Parks Maintenance Fund and it is <br />expected to be self - supporting. <br />Description: Community Development Fund accounts for resources and payments related to the <br />building safety inspection and land use functions of the City. This fund has been designated a <br />major fund for reporting purposes <br />Revenues generally consist of fees and charges collected from users of the city's building <br />inspection and permits as well as fees collected for land use and zoning changes. Other revenues <br />include, investment income, and other miscellaneous revenues sources. <br />Expenditures recorded include wages, salaries and employee benefits for staff directly providing <br />community development and inspection services, supplies, and other charges. Certain capital <br />expenditures are included, if they are made up of items which are new and for which the City has <br />not previously set aside depreciation (replacement funds). <br />It is expected that this fund is to be self - supporting. <br />Description: Tele- Communications Fund accounts for resources and payments related to the <br />city's communication functions including the periodic newsletters and cable television of city <br />meetings. This fund has been designated a minor fund for reporting purposes <br />Revenues generally consist of franchise fees collected from the cable television users. Other <br />revenues include, investment income, and other miscellaneous revenues sources. <br />Expenditures recorded include wages, salaries and employee benefits for staff directly providing <br />communication services, supplies, and other charges. Certain capital expenditures are included, <br />if they are made up of items which are new and for which the City has not previously set aside <br />depreciation (replacement funds). <br />It is expected that this fund is to be self - supporting. <br />Description: Information Technology accounts for resources and payments related to the <br />information technology functions of the City. This fund has been designated a minor fund for <br />reporting purposes <br />Revenues generally consist of rents collected from wireless tower leases and intergovernmental <br />revenues collected from other cities for services rendered. Other revenues include an annual <br />allocation from the city's license center, investment income, and other miscellaneous revenues <br />sources. <br />I -19 <br />