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NONMAJOR GOVERNMENTAL FUNDS <br />(Continued) <br />Debt service funds continued <br />Redevelopment Authority <br />Debt Service - To accumulate monies for the payment of Redevelopment Authority bonds <br />issued to refinance bonds issued for construction of a parking garage <br />facility, bonds issued for central developmentarea land acquisition and con- <br />struction of pubiic improvements, bonds issued to purchase the Palais <br />Royale, bonds issued to refinance bonds issued for construction of Century <br />Center improvements, and bonds issued for renovations to the Morris <br />Performing Art Center. <br />South Bend Building <br />Corporation Debt <br />Service - To account for debt retirement of the Building Corporation's Mortgage <br />Bonds. Funding is provided by transfers from other City funds. <br />TIF South Side Debt Service - To account for debt retirement of the south side tax incremental financing <br />(TIF) disc €ict. Financing is provided by transfers from the TIF south side de- <br />velopment fund. <br />Capital proiects funds <br />Emergency Medical <br />Services - To account for purchases of necessary equipment for the Fire Department <br />and Emergency Medical Services Department. Financing is provided by <br />ambulance fees. <br />Central Development Area <br />Bond Proceeds - To account for expenses financed by a 2003 revenue bond issue. <br />Coveleski Stadium <br />Capital - To account for expenditures related to the maintenance and improvement of <br />the baseball stadium. Financing is provided by a rental paid by the semi -pro <br />baseball team. <br />Zoo Endowment - To account for construction projects at the City's zoo. Financing is provided <br />by gifts and donations. <br />Park Nonreverting Capital - To account for specific revenues used to finance capital improvements at <br />the City parks. <br />Cumulative Capital <br />Development - To account for expenditures relating to the purchase or lease of capital <br />improvements in the City. Financing is provided by a specific property tax <br />levy. <br />Cumulative Capital <br />Improvement - To account for state cigarette tax distributions used for improvement <br />projects. <br />73 <br />