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1989 CAFR
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Annual Comprehensive Financial Report
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1989
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1989 CAFR
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SPEIr1AL REVENUE FUNDS <br />The Special Revenue Funds are used to account for revenue derived from specific revenue <br />sources that are legally restricted to expenditures for specific purposes. <br />Flintwood Fund <br />This fund is used to account for contributions from developers and property owners for future <br />sodding and sealcoat work. <br />River's Bend Fund <br />This fund is used to account for contributions from developers and property owners for future <br />sodding and sealcoat work. <br />Tax Increment Fund <br />This fund is used to account for revenue received from general property taxes in the form of <br />tax increments. <br />Landfill TiRp~q Fee Fund <br />This fund is used to account for landfill tipping fees received by the City in accordance with <br />Ordinance 84-14, Chapter 130.10 of the Ramsey City Code, as authorized by Minnesota State <br />Statutes Section 115A.921 of the Solid Waste Management Act. This revenue is for the purpose <br />of mitigating and compensating for local risks, cost, and other adverse effects of landfill <br />facilities. <br />Economic Development Revolving Fund <br />This fund is used to account for the initial proceeds of Community Development Block ..Grant <br />monies to be loaned for economic development. Loan repayments are received by the City and <br />used to encourage further development. <br />Landfill Abatement Fund <br />This fund is used to account for the City's expenditures for landfill abatement efforts. Revenue <br />sources include interfund transfers, County grants, and donations. <br />Community Development Block Grants Fund <br />This fund is used to account for all revenues and expenditures for Community Development <br />Block Grant (CDBG) activity. <br />Brush Chip inq Fund <br />This fund is used to account for all intergovernmental and other revenues and expenditures <br />associated with the City's pilot brush chipping programs. <br />Peace Officers Fund <br />This fund is used to account for Post-Board Reimbursement and other restricted revenues <br />which must be used exclusively for in-service training and other expenditures as specified. <br />
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