NON-MAJOR GOVERNMENTAL FUNDS
SPECIAL REVENUE FUNDS
Special Revenue Funds are established to account for resources obtained and expended for
specified purposes and restricted by law or local action.
Special Revenue Funds are established for the following purposes:
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Police Grants: to account for federal and State grants for the Police Department.
Fire Grants: to account for federal and State grants for the Fire Department.
Community Health and Services Grants: to account for federal and State health and human
services grants.
Parks and Recreation Grants: to account for federal and State parks and recreation grants.
Transit Grants: to account for federal and State transportation grants.
CDBG/Home Grants: to account for the Community Development Block and HOME grants.
Community Development Division Grants: to account for the federal and State grants for the
Community Development Department.
Other Public Safety Grants: to account for federal and state public safety grants.
Other City Grants: to account for all other City grants.
Food Services: to account for the School Department’s Food Service Program.
School Grants: to account for the School Department’s federal, state and local grants.
City Revolving Funds: to account for the City’s revolving funds.
School Revolving Funds: to account for the School Department’s revolving funds, other than
Food Service.
Other Trust Funds: to account for other City’s Trust Funds.
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