ACFR - FY2021 FINAL 5-13-22 USE THIS ONE - Flipbook - Page 131
OTHER SUPPLEMENTAL INFORMATION
NON-MAJOR GOVERNMENTAL FUNDS
Special Revenue Funds
Special Revenue Funds are used to account for specific revenues that are
legally restricted to expenditure for particular purposes.
Law Enforcement Trust Fund
This fund is used to account for funds received as a result of drug forfeitures,
which are restricted to drug enforcement training, and programs for police
officers.
Law Enforcement Education Fund
This Fund is used to account for fines whose use is restricted to police
educations training programs.
Community Development Fund
This fund is used to account for ongoing activities related to rehabilitation
projects financed by previous Community Development Block Grants.
Library Contribution Fund
This fund is used to account for funds that are either raised or donated to the
Eustis Memorial Public Library.
Impact Fee Fund
This fund is used to accumulate revenues derived from newly constructed
facilities. The fees are used to help defray the cost of capital expenditures
necessitated by growth. Specific impact fees are collected for Law
Enforcement, Fire prevention, Parks & Recreation, and Public Library.
Cemetery Trust Fund
This fund is used to accumulate revenues for Greenwood Cemetery
maintenance. Twenty percent of the funds from the sale go to this fund.
Interest earned is used for operations and the principal may be used for
capital purchases.
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