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Annual_Report_1998_001
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Annual_Report_1998_001
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SPECIAL REVENUE FUNDS <br />Special Revenue Funds are used to account for revenues from specific sources. They aze usually <br />required by statute, ordinance, or administrative action to finance particulaz activities of <br />govemment. <br />Recreation - accounts for the revenue and expenditures in the administration, <br />maintenance, and participant activities divisions for this department <br />Telecammunications - accounts for the proper use of cable television franchise fees <br />Community Development - accounts for the revenue and expenditures used to promote <br />economic development in the City <br />License Center - accounts for funds collected by the City from sales of State of <br />Minnesota motor vehicle, drivers', and recreational licenses <br />Charitabie Gambting - accounts for funds collected by the City from licensed charitable <br />organizations to cover the costs of enforcement of City ordinances <br />Wireless - accounts for funds collected by the City from wireless tower sites rented to <br />various communication companies and funds expended in accardance with maintaining <br />those sites and other wireless related costs. <br />Tax Reduction - accounts for funds collected by the City from one-time capital gains <br />achieved through sales of veasury securities. Funds are to be expended in accordance <br />with the City's policy-of using only 2/3 of the annual interesf to reduce the annual ta�c <br />levy. <br />Parks and Recreation Infrastructure Maintenance - accounts for funds collacted by <br />the City from interest on ta�c increment funds prior to July 1, 1996 and funds expended <br />in accordance with the City's policy of using only 3/4 of the annualinterestto maintain <br />constructed park and recreational facilities and purchased parkland. <br />
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