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TRUST AND AGENCY i�UNDS <br />Trust funds ue those funds which aze being maintained by the City for another governmental <br />entity in a manner which creates a trust relationship and Agency funds are custodial and do not <br />measure the results of operations. <br />Grass Lake Water Management Organization - The Grass Lake Water Management <br />Organization Fund accounts for fiscal acCiviCies of the agency which is a separate <br />nonprofit entity <br />Community Development Blcek Grant - accounts for funds awarded to the City <br />through Ramsey County for qualified projects that benefit 1ow �nd moderate income <br />people <br />Local Development Corporation - accounts for funds received from block grants and <br />other sources for the speciai housing needs related to low and moderate income people <br />Roseville Lutheran Cemetery - accounts for the fiscal activities of the cemetery. The <br />cemetery was essentially abardoned by the previaus o�ner and reverted to the City in <br />1993. Ownership has transferred to the Islamic Cemetery Association, however, the City <br />and the County have agreed to provide some funding for maintenance of the older <br />po�tions of the property. <br />Assist Grant - acr,ounts for funds awazded to the St. Paul/Ramsey County ASSIST <br />Coalition, for which the City acts as fiscal agent for their tobacco control project <br />Roseville Visitors Association - accounts for the revenues and expenses of the Roseville <br />Visitors Associafion, which was formed for the specific purpose of enhancing tourist and <br />visitor traffic to the City of Roseville. <br />Noith Suburban Cable Commisseon I�vestmenf Trust- accounts for funds deposited <br />with the Cityby the Commission for the express purpose of participating in the City's <br />pooled investments program <br />