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Revenues generally consist of taxes collected from city licensed charitable gambling organizations. Other <br />revenues include; investment income, and other miscellaneous revenues sources. A portion of the <br />Revenues are set aside with the Roseville Community Fund to provide for grants to non-gambling groups <br />within the Community. <br />Expenditures recorded include wages, salaries and employee benefits for staff directly providing <br />accounting and enforcement services, supplies, and other charges. <br />It is expected that this fund is to be self-supporting. <br />Fund Type: Debt Service <br />Debt Service Funds include funds which revenues are collected for the retirement of city incurred debt <br />and from which interest, principal payments and other related expenses in relation to outstanding debt are <br />paid. <br />General Obligation Improvement Bonds <br />Theaccounts for resources and payments related to the payment <br />of general obligation debt issued for special assessments are collected and property taxes levied. This fund <br />has been designated a major fund for reporting purposes <br />Revenues generally consist of property taxes collected and special assessments from benefited property. <br />Other revenues include; investment income, and other miscellaneous revenues sources. <br />Expenditures recorded include bond interest payments, bond principal payments and otherexpenses <br />related to debt management. <br />It is expected that this fund is to be self-supporting from the related tax levies and the special assessments. <br />Fund Type: Capital Projects <br />Capital Project Funds include funds which revenues are collected for the construction and replacement of <br />city facilities, equipment and infrastructure. <br />Vehicle and Equipment Revolving Fund <br />Theaccounts for resources and payments related to the <br />replacement of furniture, fixtures and equipment within the city departments. This fundhas been <br />designated as part of a major fund (Revolving Improvements) for reporting purposes <br />Revenues generally consist of property taxes collected from levies specified for vehicles and equipment, <br />investment income, and other miscellaneous revenues sources.Expenditures recorded include certain <br />capital expenditures if they have been purchased previously and have been depreciated. An expenditure <br />would also qualify, if it were replacing a previously depreciated asset. <br />It is expected that this fund is to be self-supporting from the related revenue sources. <br />General Building Improvement and Replacement Fund <br />Theaccounts for resources and payments related <br />to the replacement and major repair of buildings and structures within the city departments. This fund has <br />been designated as part of a major fund (Revolving Improvements) for reporting purposes <br />Revenues generally consist of property taxes collected from levies specified for improvements, investment <br />income, and other miscellaneousrevenues sources.Expenditures recorded include certain capital repairs <br />and improvements on buildings and structures (general governmental) if they have been purchased <br />105 <br /> <br />