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2001 Comprehensive Annual Financial Report
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2001 Comprehensive Annual Financial Report
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SPECIAL REVENUE FUNDS <br />Park and Recreation - To account for the operation of the city park system. Financing is provided <br />by a specific annual property tax levy to the extent that user fees and mis- <br />cellaneous revenues are insufficient to provide such financing. <br />Motor Vehicle Highway - To account for street construction and the operations of the street main- <br />tenancedepartment. Financing is provided by state motor vehicle highway <br />distributions. <br />Recreation Nonreverting - To account for fees and related expenses from park department activities. <br />Housing Maintenance - To account for a loan program financed by monies from the Housing Author- <br />ity which are paid in lieu of property taxes. The loans may be for external <br />maintenance needs of single-family rental units owned by the Housing <br />Authority. <br />StudebakerlGliver <br />Revitalization Grants - To account for expenditures related to the Studebaker and Gliver revitaliza- <br />tion projects. Financing is provided by federal and state grants and loans <br />and loans from other organizations. <br />Economic Development <br />State Grants - To account for expenditures related to projects promoting economic <br />development. Financing is provided by state grants and loan payments. <br />Expenditures include grants and related expenses. <br />Community Development - To account for revenues received from the U.S. Department of Housing and <br />Urban Development related to community improvement. <br />Police Federal Grant - To account for expenditures relating to federal and state grants. <br />Accident Report - To account for police department expenditures related to the keeping of <br />accident reports and records for the prevention of street and highway <br />accidents. Financing is provided by fees charged for furnishing accident <br />reports. <br />Police State Seizure - To account for law enforcement expenditures financed by the authorized <br />state or local agencies' sale of confiscated property. <br />Juvenile Positive <br />Assistance - To account for monies received from penalties paid for curfew violations. <br />Expenditures include Drug Abuse Resistance Education and Juvenile Aid <br />Bureau. <br />Law Enforcement <br />Continuing Education - To account for police fees collected to finance police officers' continuing <br />education, training, and supplies and equipment. <br />Build Indiana - To account for state grants used to fnance various projects. <br />General Grant - Ta account for grants and donations used solely for the purposes specified <br />in the grant application or by the donor. <br />57 <br />
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