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The State Grant Recreation Fund accounts for monies to be used for the acquisition of land and the development of parks. The Minnesota State Aid fund accounts for revenues and expenditures which are to be used for the construction and reconstruction of projects to be funded with State Aid monies. The Infrastructure Replacement fund accounts for revenues and expenditures related to replacement of public improvements which are being primarily funded from a special tax levy. The Special Assessment Construction fund accounts for all monies which are directly associated with public improvements funded from special assessments. The Tax Increment Project Fund was established to account for the revenues and expenditures for the various projects associated with the creation of the various tax increment financing districts. Tax Increment Districts The City Council took action on October 13, 1982, to form a Municipal Development District and two Tax Increment Financing Districts, with an additional Development District and Tax Increment Financing District being formed in 1984. In 1985, the City substantially modified its Tax Increment Plans to create one development district and several tax increment districts. In 1987 the City formed four additional tax increment districts bringing the City's total to nine as cf December 31, 1988. The City Council is responsible for administering the tax increment projects. Trust and Avency Fund The Northwest Youth Service Bureau is a separate nonprofit organization which was established under a joint powers agreement between the City of Roseville and other governmental units. In accordance with the terms of the agreement, the City provides accounting services to the Bureau. The Grass Lake Water Management Organization is a separate nonprofit organization which was established under a joint powers agreement between the City of Roseville and the City of Shoreview. In accordance with the terms of the agreement, the City provides accounting services to the Organization. The Deferred Compensation fund is to account for those funds which are held in trust by trustees for future retirement benefits for City employees.