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Comprehensive Annual Financial Report 12/31/1998
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Comprehensive Annual Financial Report 12/31/1998
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Comprehensive Annual Financial Report
Date
12/31/1998
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Special Revenue Funds <br />Economic Development Authority - this fund accounts for personal expenses of the City Council <br />when acting as the Economic Development Authority. <br />Community Development Block Grant - accounts for expenditures associated with funds <br />allocated through Anoka County from the Federal Government to fund allowable projects. <br />Program Recreation - this fund accounts for the activities of the Recreation Department for self - <br />supporting programs. <br />Debt Service Funds <br />Improvement Bonds - these funds account for debt service payments made on general obligation <br />debt issued for local improvement projects. <br />Certificates of Indebtedness - these funds account for debt service payments made on debt issued <br />to finance capital purchases. These certificates are financed internally. <br />Public Project Revenue Bonds - established to account for debt service payments related to the <br />construction of the City's fire hall and civic complex. <br />Capital Project Funds <br />Closed Bond Fund - established to account for all excess bond receipts. <br />Dedicated Parks - accounts for revenues and expenditures for the acquisition and construction of <br />park projects. Playground equipment was purchased for Rice Lake Estates in 1998. <br />Area and Unit Charges - accounts for water and sewer area assessments to be used for the <br />construction of City utility infrastructure. <br />Surface Water Management - established to help fund the costs associated with surface water <br />issues and planning. <br />Town Center /Civic Center Project - established to account for costs associated with the creation <br />of the "Village ", including: infrastructure, civic buildings and development of the property for <br />commercial use. <br />Tax Increment - established to account for projects financed with tax increments. <br />12 <br />
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