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SPECIAL REVENUE FUNDS <br />The Special Revenue Funds are used to account for revenue derived from specific revenue sources that are <br />legally restricted to expenditures for specific purposes. <br />Tax Increment Fund <br />This fund is used to account for revenue received from general property taxes in the form of tax <br />increments. <br />Landfill Tipping Fee Fund <br />This fund is used to account for landfill tipping fees received by the City in accordance with Ordinance 84- <br />14, Chapter 130.10 of the Ramsey City Code, as authorized by Minnesota State Statutes Section 115A.921 <br />of the Solid Waste Management Act. This revenue is for the purpose of mitigating and compensating for <br />local risks, cost, and other adverse effects of landfill facilities. <br />Landfill Abatement Fund <br />This fund is used to account for the City's expenditures for landfill abatement efforts. Revenue sources <br />include interfund transfers, County grants, and donations. <br />Minnesota Department of Natural Resources Grant Fund <br />This fund is used to account for all revenues and expenditures associated with the Small Business <br />Administration (SBA) Natural Resources Development Program Community Tree Planting Grant. <br />Future Sealcoating Fund <br />This fund is used to account for contributions from developers and property owners for sealcoating work. <br />Peace Officers Fund <br />This fund is used to account for Post-Board Reimbursement and other restricted revenues which must be <br />used exclusively for in-service training and other expenditures as specified. <br />Lawful Gambling Fund <br />This fund is used to account for lawful gambling revenues received by the City as authorized by Minnesota <br />State Statutes Chapter 349. <br />Tree and Sod Escrow Fund <br />This fund is used to account for escrows collected from developers or builders to guarantee installation of <br />trees and sod as required in City code. <br />