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<br /> <br />I <br /> <br />I <br /> <br />I <br /> <br />I <br /> <br />I <br /> <br />I <br /> <br />I <br /> <br />I <br /> <br />I <br /> <br />I <br /> <br />I <br /> <br />I <br /> <br />I <br /> <br />I <br /> <br />I <br /> <br />I <br /> <br />I <br /> <br />I <br /> <br />I <br /> <br />NONMAJOR SPECIAL REVENUE FUNDS <br /> <br />Library Maintenance - This fund accounts for any library maintenance costs which are not paid by the Great River <br />Regional Library System. <br /> <br />Ice Arena - This fund accounts for the operation and maintenance of the ice arena which is funded by user fees. <br /> <br />Senior Citizen Special Account - This fund is used to account for Senior Citizen program costs funded by revenues <br />generated from Senior Citizen activities. <br /> <br />Park Dedication - This fund accounts for park dedication fees from developers and expenditures for park land <br />acquisitions and park capital improvements. <br /> <br />Landfill - This fund was established to segregate solid waste surcharge revenues to be used for landfill abatement <br />and other environmental issues. <br /> <br />Landfill Construction Debris - This fund was established to account for the tax collected on construction debris <br />deposited in the landfill and is to be used for related environmental issues. <br /> <br />Revolving Loan - This fund was established to account for the City's portion of state economic development grant <br />repayments which are used to fund other economic development projects. <br /> <br />DTED GrantILoan - This fund was established to account for the Department of Trade and Economic Development <br />grant repayments which are used to fund economic development projects. <br /> <br />Development Fund - This fund was established to attract businesses to develop within the City's business park. <br /> <br />Capital Outlay Reserve - This fund was established to help build reserves for the purchase of capital equipment. The <br />major source of revenue is from defeased bond issues and related special assessments. <br /> <br />Emergency/Insurance Reserve - This fund was opened to account for insurance deductibles and litigation costs not <br />covered by insurance. The major source of revenue is from insurance premium refunds. <br /> <br />Government Buildings Reserve - This fund was established to account for the revenues and expenditures of <br />preliminary studies of the construction of a new City Hall. <br /> <br />Drug Forfeiture Reserve - This fund was established to account for revenues received as a result of drug related <br />crimes. These funds must be used for drug education and prevention. <br /> <br />Severance Pay Reserve - This fund was established to account for resources earmarked for severance pay <br />expenditures. <br /> <br />NSPIRDF Reserve - This fund was established to account for revenues received from the license agreement between <br />the City and Northern States Power. <br /> <br />Economic Development Authority - This fund was established to account for a special tax levy authorized to help <br />encourage development in the City. <br /> <br />EDA DTED Loan - This fund was established to account for the Department of Trade and Economic Development <br />grant repayments of the Economic Development Authority (BOA) which are used to fund economic development <br />projects. <br />