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SECTION VII <br />EXPENDABLE TRUST FUNDS <br />Trust Funds are used to account for assets held by <br />the City in a trustee capacity for individuals, <br />private organizations, other governments, and/or <br />other funds. The City's Trust Funds are classified <br />as Expendable Trust Funds and are accounted for in <br />essentially the same mariner as governmental funds. <br />The Landfill Trust Fund is used to account <br />for all Landfill related revenues, and all <br />expenditures the City may incur. <br />The Park Improvement Trust Fund is used to <br />account for all park dedication fees and <br />miscellaneous revenue (interest), to provide <br />for land acquisition and park development. <br />The Administrative Trust Fund is used to <br />account for a surcharge levied against each <br />special assessment to finance the adminis- <br />trative costs that are generated in the <br />General Fund in maintaining the special <br />assessments. <br />The Equipment Revolving Trust Fund is used to <br />finance replacement of City equipment. <br />