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2004 CAFR
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Annual Comprehensive Financial Report
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2004
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2004 CAFR
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NONMAJOR SPECIAL REVENUE FUNDS <br /> <br />Nonmajor Special Revenue Funds are used to account for revenue derived from specific revenue sources <br />that are legally restricted to expenditures for specific purposes. <br /> <br />Park Improvement Fund - used to account for all park dedication fees to be used for land acquisition <br />and park development. <br /> <br />Trott Brook Cemetery Perpetual Care Fund - used to account for perpetual care fees collected on the <br />sale of cemetery plots in Trott Brook Cemetery. <br /> <br />Landfill Tipping Fee Fund - used to account for landfill tipping fees received by the City in accordance <br />with Ordinance 84-14, Chapter 130.10 of the Ramsey City Code, as authorized by Minnesota Statutes <br />§ 115A.921 of the Solid Waste Management Act. This revenue is for the purpose of mitigating and <br />compensating for local risks, cost, and other adverse effects of landfill facilities. <br /> <br />Revolving Loan Fund - used to account for loans authorized by the City to prospective private <br />businesses in accordance with Chapter 469 of the Minnesota Statutes. <br /> <br />Minnesota Department of Natural Resources Grant Fund - used to account for all revenues and <br />expenditures associated with the Small Business Administration Natural Resources Development <br />Program Community Tree Planting Grant. <br /> <br />Future Sealcoating Fund - used to account for contributions from developers and property owners for <br />sealcoating work. <br /> <br />Peace Officers Fund - used to account for post-board reimbursement and other restricted revenues which <br />must be used exclusively for in-service training and other expenditures as specified. <br /> <br />Lawful Gambling Fund - used to account for lawful gambling revenues received by the City as <br />authorized by Minnesota State Statutes Chapter 349. <br /> <br />Tree and Sod Escrow Fund - used to account for escrows collected from developers or builders to <br />guarantee installation of trees and sod as required in city code. <br /> <br />Economic Development Authority Fund - used to account for revenues and expenditures associated <br />with economic development activities within the City. <br /> <br />Developer's Fees Fund - used to account for demand fees that will be used for storm water management. <br /> <br />Park Fund - used to account for resources accumulated to defray the cost of maintaining and/or <br />acquiring park improvements. <br /> <br />Community Development Block Grant Fund - used to account for all revenues and expenditures for <br />Community Development Block Grant activity. <br /> <br /> <br />
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