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2002 Comprehensive Annual Financial Report
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2002 Comprehensive Annual Financial Report
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10/11/2012 10:24:01 AM
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NONM,AJOR GOVERNMENTAL FUNDS <br />(Continued) <br />Special Revenue Funds (Continued) <br />Police K-9 Unit - To account for donations for development and maintenance of the K-9 unit. <br />College Football <br />Hall of Fame - To account for Hotel/Motel Tax and Professional Sports Development Tax <br />revenues dedicated towards the College Football Hall of Fame. Based on <br />an agreement with the National Football Foundation (NFF), the City pays the <br />NFF to assist with the operation and capital costs. <br />Friends of the College <br />Football Hall of Fame - To account for donations received by the Friends of the College Football <br />Hall of Fame, Inc., a nonprofit corporation formed to solicit donations for the <br />benefit of the City's College Football Hall of Fame. <br />Football Hall Of Fame <br />Operating - To account for the former enterprise fund. This fund accounts for the <br />advance from the General Fund which may be repaid from future operating <br />surpluses. <br />Industrial Revolving - To account for the revenue and expenditures of providing special loans to <br />qualifying local firms. Financing was originally provided by a $5,000,000 <br />Economic Adjustment Assistance Grant from the U.S. Department of Com- <br />merce. <br />Debt Service Funds <br />Tax Incremental <br />Financing Bonds - To accumulate monies to meet the required debt service reserve for pay- <br />ment of Tax Incremental Revenue (TIF) Bonds 1988 and the TIF Refinanc- <br />ing Bonds of 1992, which are serial bonds due in annual installments <br />through 2005 and 2004, respectively. Financing is provided by transfers <br />from the Tax Incremental Financing -Downtown Fund (Capital Projects <br />Fund). <br />Redevelopment Bonci - <br />Studebaker - To accumulate monies for payment of Redevelopment District general <br />obligation bonds, which are serial bonds due in annual installments through <br />2006. Financing is to be provided by an annual property tax levy. <br />College Football Hall of <br />Fame Debt Service ~~ To accumulate monies for the payment of Redevelopment Authority bonds <br />issued to refinance bonds issued for construction of the College Football <br />Hall of Fame. Financing is to be provided by an annual property tax levy. <br />72 <br />
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