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Enterprise Fund <br />A fund used to account for operations that provide goods or services to the general <br />public and are financed primarily through user charges. The City of St. Anthony <br />enterprise funds are sanitary sewer, water, golf, storm drainage, and solid waste <br />recycling. <br />Finance Department <br />The department of the City of St. Anthony that is responsible for: accounting for all City <br />financial transactions, billing for sewer and water charges, issuing all business licenses, <br />administering bond indebtedness, investing idle funds, and preparing the City's annual <br />budget. The finance department also oversees risk management, auditing and all the <br />Information System needs of the City. <br />Fire Department <br />The department of the city of St. Anthony that is responsible for protection of life and <br />property from the hazards of fire, including suppression and prevention. The department <br />is made up of 7 full time firefighters and approximately 20 fully trained volunteers. The <br />department also enforces City codes, ordinances and regulations. <br />Fiscal Disparities <br />The portion of Commercial/Industrial property value added since 1974 that is shared by <br />the metropolitan areas. <br />Fixed Asset <br />Long-lived, tangible assets that include buildings, equipment, and improvements other <br />than building and land. <br />Fund Balance <br />The difference between the assets and liabilities of a governmental fund. <br />GAAP <br />Generally Accepted Account Principals and Auditing Financial Reporting, <br />General Fund (#101) <br />A fund used to account for basic governmental activities such as general government, <br />public safety, and public works. <br />General Governmental Expenditures <br />A broad category of expenditures that include all funds except proprietary funds. <br />General Governmental Revenues <br />A broad category of revenues that include all funds except proprietary funds. <br />General Obligation Bonds (Debt) <br />Bonds that are backed by the full faith and credit of the City. <br />Homestead and Agricultural Credit (HACA) <br />A form of state paid property tax relief for farm property and owner occupied homes. <br />Housing and Redevelopment Authority (HRA ) <br />The Housing and Redevelopment Authority is comprised of the Mayor and four <br />City Council members serving as the Board. The H.R.A. oversees all <br />commercial and residential redevelopment activities in St. Anthony. <br />131 <br />