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<br />SPECIAL REVENUE FUNDS <br /> <br />. Special Revenue Funds are used to account for the proceeds of special revenue sources that are <br />legally restricted to expenditures for particular purposes. The City maintained the following <br />Special Revenue Funds during 1996 <br /> <br />Cable TV Fund - This fund is used to account for franchise fees paid by the franchise <br />and are restricted by the franchise agreement to the operation of the North Suburban <br />Cable Commission and to local public service broadcasting. <br /> <br />D.A.R.E. Fund - This fund is used to account for revenues and expenditures ofD.A.R.E. <br />(Drug Awareness) Program <br /> <br />Economic Development Authority Fund - This fund is used to account for the activity <br />of the Economic Development Authority. <br /> <br />Forfeiture Fund - This fund is used to account for usage of funds acquired under the <br />Federal and State Forfeiture/Equitable Sharing Program. <br /> <br />. <br /> <br />Recreational Activity Fund - This fund is used to account for recreation program fees <br />which are restricted by ordinance to finance all City sponsored recreation programs, <br />except winter skating and summer playgrounds which are accounted for in the General <br />Fund. <br /> <br />Recvclin~ Grant Fund - This fund is used to account for a grant from Ramsey County to <br />operate a recycling program within the City. <br /> <br />Special Projects Fund - This fund is used to finance the acquisition of capital items for <br />various City departments other than those accounted for in proprietary funds. The fund <br />was established by ordinance after the cash defeasance of five bond issues and left the <br />City with a substantial sum of money. <br /> <br />Streetlight Fund - This fund is used to account for providing street lights to City <br />residents and businesses. <br /> <br />Surface Water Management Fund - This fund is used to account for the construction <br />and maintenance of storm water facilities. Surface Water Management Fees are charged <br />to persons developing land within the City and are designed for the above activities. <br /> <br />Vehicle and Equipment Replacement Fund - This fund is used to account for the <br />acquisition of City vehicles and major equipment. <br /> <br />. <br /> <br />l./3 <br />