CAFR - Special Revenues Special Revenue Funds Special revenue funds are used to account for the revenue received from specific taxes or other specific revenue sources other than for major capital projects. These amounts are restricted by law or administrative action to expenditure for specified purposes. Street Projects Fund Established to account for the construction and maintenance of city streets.
Financing is provided by the city's share of state gasoline taxes.
Low Income Housing Fund Established to account for the receipt and disbursement of in lieu housing fees collected from developers. Horizons Fund Established to account for the receipt of county grant funds and for the expenditure of funds for the youth diversion project. Other Federal And State Grants Used to account for grants from the Federal Emergency Management Agency, Federal Highway Act, library grants, community development, and Transportation Development Act construction expenditures. Maintenance Division Established to account for the receipt and disbursement of Lighting and Landscape District fees collected from developers and homeowners.