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NONMAJOR GOVERNMENTAL FUNDS <br />Nonmajor Special Revenue Funds <br />Special revenue funds are established to account for specific revenue or other sources that are designated for financing <br />particular functions or activities as required by deferral regulations, Minnesota statute, City charter provisions, local <br />ordinances, or specific grant agreements. Most of the special revenue funds are related to specific Federal and State <br />housing programs or grants for specific activities. <br />Nonmajor Debt Service Funds <br />Debt service funds are established to account for the accumulation of resources used for the payment of principal, <br />interest, and fiscal charges on various City bond issues. <br />Nonmajor Capital Project Funds <br />Capital project funds are established to account for the resources used for the acquisition of capital facilities and <br />infrastructure for the City with the exception of those financed by the enterprise funds. <br />91