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(Dra/t January 2002) Key Financial Strategies <br /> For Elk River <br /> <br />Expenditure trends show how monies in these funds are used: <br /> <br /> Special Revenue funds play a key role in financing capital improvement <br /> projects. <br />· A separate fund for the tracking of revenues and expenditures of specific <br /> activities such as the Ice Arena. <br />· The special revenue funds enable the City to accumulate and maintain <br /> reserves for specific needs such as library improvements. <br /> <br />2,500,000 <br /> <br />[ [] <br /> Ca[~ml ou~ay <br />· O~er current <br />· EDA <br />· Revol~qng loan <br /> <br />[] Landfill <br />· Ice arena <br /> <br />2,000,000 <br /> <br />1,500,000 <br /> <br /> ,ooo,ooo / <br /> <br /> 500,000 <br /> <br /> 0 , <br /> ~995 1996 1997 ~998 1999 <br /> <br />Figure I$- Spec/al Revenue Expenditures <br /> <br />Page <br /> 32 <br /> <br /> <br />