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i <br /> <br /> <br /> Nonmajor Governmental Funds <br /> <br /> Special Revenue <br /> <br /> <br /> Special revenue funds are used to account for specific revenues that are legally restricted to expenditures for particular <br /> purposes. <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 and was not active during the year. <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 /> Special Revenue Fund - is 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 enhancement for municipal court; and other improvement activity. <br /> <br /> Health Department - This find accounts for funds received primarily from federal, state, another local entity, and local <br /> fees. Employees of the fun 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 progr is. <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 /> <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 /> <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 /> <br /> Capital Projects Fund - Thi fund accounts for proceeds from bond issues and transfers. <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> 57 <br />