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NONMAJOR GOVERNMENTAL FUNDS <br />Special revenue funds <br />Motor Vehicle Highway - To account for street construction and the operations of the street main- <br />tenance department. 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 />Studebaker /Oliver <br />Revitalization Grants — To account for expenditures related to the Studebaker and Oliver 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 de- <br />velopment. Financing is provided by state grants and loan payments. Ex- <br />penditures 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 f=ederal Grant - To account for expenditures relating to federal and state grants. <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 finance various projects. <br />General Grant - To account for grants and donations used solely for the purposes specified <br />in the grant application or by the donor. <br />Local Road and Street - To account for operation and maintenance of local and arterial road and <br />street systems. Financing is provided by state gasoline tax distributions. <br />Human Rights - <br />Federal - To account for expenditures to prevent discrimination and to promote human <br />rights. Financing is provided by federal grants. <br />70 <br />