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Annual_Report_1994_001
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Annual_Report_1994_001
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The Telecommunications Fund accounts for the revenues of the cable television franchise fees <br />and the expenditures for communication equipment including cable programming, mobile <br />equipment, and computers. <br />The License Center Fund accounu for funds coilected by the City from the sales of auto and <br />recreational licenses and the expenditures incurred for providing those services. <br />Debt Service Funds <br />These funds aze used for the payment of general obligation and tax increment bond principal and <br />interest. Property taxes, assessments to benefitted properties and tax increments provide the <br />' necessary revenue. The City has $50,000 in general obligation bonds, $17,510,000 in general <br />obligation improvement bonds, and $20,035,000 in general obligation ta�c increment bonds <br />outstanding at fhe end of 1994. <br />Capital Projects Funds <br />Capitai projects funds aze used to account for financial resources used for the acquisition of <br />capital facilities and equipment. <br />The Permanent Improvement Fund accounts for expenditures made during the construction, <br />renovation or installation of facilities of a permanent nature. Revenue to finance these <br />improvemenu came from generai property taxes, interest and inter-governmental revenue. <br />Expenditures of $516,894 were made from this fund in 1994. <br />The Equipment Fund accounts for the purchase of heavy machinery and other motorized type <br />equipment. Revenue for the financing of this equipment comes from the user department, <br />interest, inter-governmental revenue, and property taxes. 1994 expenditures made from this <br />fund were $294,530. <br />The Srate Grant Recreation Fund accounu for monies to be used for the acquisition of land and <br />the development of pazks. <br />The Minnesota State Aid fund accounts for revenues and expenditures which are to be used for <br />the construction and reconstruction of projects to be funded with State Aid monies. <br />The Infrastructure Replacement fund accounts for revenues and expenditures related to <br />replacement of public improvemenu which aze being primarily funded from a special tac levy. <br />The Special Assessment Construction fund accounts for all monies which aze directly associated <br />with public improvements funded from special assessments. <br />7 <br />
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