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SPECIAL REVENUE FUND RECLASSIFICATIONS <br />Current Special Revenue Funds New Fund Type Classification <br />Lbrary Special Revenue <br />Ice Arena Special Revenue <br />Pinewood Golf Course Special Revenue <br />Senior Citizen Account Special Revenue <br />Park Dedication Fund Capital Project <br />Landfill Enterprise -Garbage <br />Landfill Const Debris Enterprise -Garbage <br />Micro Loan Fund Special Revenue <br />DEED Loan Fund Special Revenue <br />Development Fund Special Revenue <br />Capital Outlay Reserve Capital Project <br />Insurance Reserve Special Revenue <br />Government Buildings Reserve Capital Project <br />Drug Forfeiture Special Revenue <br />Severance Pay Reserve General Fund <br />GRE Reserve Capital Project <br />YMCA Grant Special Revenue <br />* General fund and all other debt service, capital projects and enterprise <br />fiords remain unchanged. <br />Attachments• <br />• Draft fund balance policy <br />• Draft resolution committing specific revenue sources in special revenue funds <br />• Sample reclassification with 2009 numbers <br />