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CITY OF PARIS, TEXAS <br />Nonmajor Governmental Funds <br />September 30, 2020 <br />Special Revenue <br />Special revenue funds are used to account for specific revenues that are legally restricted to expenditures for particular <br />purposes. <br />Community Development Block Grant - This fund accounts for funds received from various federal grant programs and <br />expended for community development purposes. <br />Special Revenue Fund - This fund accounts for funds received from various sources and can be expended for improving <br />efficiency of the administration of justice; enhancing child safety, health, and nutrition; security devices and <br />technological enhancements for municipal court; and other improvement activity. <br />Library Memorial Funds — These funds account for resources given for book and library related purposes in memory of <br />individuals. <br />Permanent Funds <br />Library Trust Funds — These funds account for resources of a permanent nature whereby only earnings and not principal <br />may be used for books and library -related purposes. <br />Other Major Governmental Funds <br />Debt Service Fund — This fund accounts for the accumulation of resources and the payment of general obligation <br />principal and interest. <br />Capital Projects Fund — This fund accounts for proceeds from bond issues and transfers. <br />74 <br />