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N®NMAJOR SPECIAL REVENUE FUNDS <br />Library - This fund accounts for any library maintenance costs which are not paid by the Great River <br />Regional Library System. <br />Ice Arena - This fund accounts for the operation and maintenance of the ice arena which is funded by user <br />fees. <br />Pinewood Golf Course - This fund was established to account for the operation and maintenance of the <br />municipal -owned nine -hole golf course which is funded by user fees. <br />Senior Citizen Account - This fund is used to account for Senior Citizen program costs funded by revenues <br />generated from Senior Citizen activities. <br />Landfill - This fund was established to segregate solid waste surcharge revenues to be used for landfill <br />abatement and other environmental issues. <br />Revolving Loan - This fund was established to account for the City's portion of state economic development <br />grant repayments which are used to fund other economic development projects. <br />DTED Grant/Loan - This fund was established to account for the Department of Trade and Economic <br />Development grant repayments which are used to fund economic development projects. <br />Development Fund - This fund was established to attract businesses to develop within the City's business <br />park. <br />Emergency /Insurance Reserve - This fund was opened to account for insurance deductibles and litigation <br />costs not covered by insurance. The major source of revenue is from insurance premium refands. <br />Drug Forfeiture Reserve - This fund was established to account for revenues received as a result of drug <br />related crimes. These funds must be used for drug education and prevention. <br />YMCA Grant - This fiord was established to account for grant revenues received from the County for the <br />YMCA building. <br />Economic Development Authority - This fund was established to account for a special tax levy authorized <br />to help encourage development in the City. <br />