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Morris Performing Arts Center Capital - To accumulate monies for major repairs and capital <br />improvements to the Morris Performing Arts Center. Financing is provided by a surcharge on <br />ticket sales for events held at the facility. <br />Park Department Non-reverting Capital - To account for revenue collected by the Park <br />Department that is specifically dedicated to fund certain Park Department capital needs. <br />Coveleski Regional Stadium Capital - To account for expenditures related to the maintenance <br />and improvezxaent of the baseball stadium. Financing is provided by a portion of the City's rental <br />charge for use of the stadium and a percentage of Coveleski Regional Stadium revenues. <br />TRUST AND AGENCY FUNDS: <br />Firefighters= Pension - To account for the provision of retirement and disability benefits to <br />firefighters hired prior to May 1, 1977. Financing is provided by mandatory contributions by <br />active members, state pension relief distributions, and a specific annual property tax levy. <br />Police Pension - To account for the provision of retirement and disability benefits to police <br />officers hired prior to May 1, 1977. Financing is provided by mandatory contributions by active <br />members, state pension relief distributions, and a specific annual property tax levy. <br />City Cemetery Trust Fund - To account for donations and a portion of the proceeds from the sale <br />of cemetery lots. These funds are available for maintenance of City cemeteries. <br />ENTERPRISE FUNDS: <br />Consolidated Building - To account for the operation of the consolidated St. Joseph <br />County/South Bend Building Department. <br />Parking Garage - To account for the operation and maintenance ofthree of the City's downtown <br />parking garages and various off-street parking activity. <br />Solid Waste - To account for the provision of solid waste removal and recycling services. The <br />area serviced by the utility is primarily contiguous with the City limits. <br />Water Works - To account for the provision of water services. The area serviced by the utility is <br />primarily contiguous with the City limits. <br />Utilit Insurance Water Fund and Sewa e Fund - To account far the cost of necessary repairs <br />incurred on behalf of the utility (water and sewage) rate payers. Financing is received from the <br />utility rate payers in the farm of insurance premiums and deductibles. <br />Sewage /Wastewater Works - To account for the provision of sewage services. The utility <br />service area is primarily contiguous with the City limits. <br />B-l7 <br />