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<br />Nonmajor Governmental Funds <br /> <br />Special Revenue <br /> <br />Special revenue funds are used to account for specific revenues that are legally restricted to expenditure for particular <br />purposes. <br /> <br />Criminal Justice Division Grant - This fund accounts for funds received and expended in connection with the City's <br />multi-agency narcotics task force. <br /> <br />Community Development Block Grant - This fund accounts for funds received from various federal grant programs and <br />expended for community development purposes, <br /> <br />Special Revenue Fund - This fund accounts for funds received from various sources which can be expended for <br />improving 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 /> <br />Health Department - This fund accounts for funds received primarily from federal, state, another local entity, and local <br />fees. Employees of the fund are responsible for protecting the public health through immunization programs, operation <br />of a health clinic, health inspections, restaurant inspections, food handlers training, mosquito control, well baby clinics, <br />and family planning programs. <br /> <br />Library Memorial Funds - These funds account for resources given for book and library related purposes in memory of <br />individuals. <br /> <br />Permanent Funds <br /> <br />Library Trust Funds - These funds account for resources of a permanent nature whereby only earnings and net principal <br />may be used for books and library related purposes. <br /> <br />Other Major Governmental Funds <br /> <br />Debt Service Fund - This fund accounts for the accumulation of resources and the payment of general obligation <br />principal and interest. <br /> <br />Capital Projects Fund - This fund accounts for proceeds from bond issues. <br /> <br />54 <br />