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CITY OF EUGENE, OREGON <br />Notes to Basic Financial Statements <br />(1) Summary of Significant Accounting Policies, continued <br />(D) Measurement Focus, Basis of Accounting, and Financial Statement Presentation, continued <br /> Proprietary Funds, continued <br />Municipal Airport Fund <br />The Municipal Airport Fund accounts for the operations of the municipal airport. Principal sources of <br />revenues are rental of terminal space to airlines and other service providers, landing fees, and parking <br />fees. The fund receives Airport Improvement Program monies from the Federal Aviation Administration for <br />capital improvements. The fund also imposes passenger facility charges on passengers utilizing the <br />airport, the proceeds of which are restricted for use in financing eligible projects as determined by <br />regulation. <br />Parking Services Fund <br />The Parking Services Fund accounts for the operations of City-owned parking facilities. Revenue sources <br />include parking fees and fines, meter receipts, and rentals. The revenue is used to operate and maintain <br />the parking facilities. <br />Stormwater Utility Fund <br />The Stormwater Utility Fund accounts for the operation and maintenance of the stormwater drainage <br />system and the wetland resource protection and enhancement program. Primary revenues are stormwater <br />user fees and the sale of wetland mitigation credits. <br />Wastewater Utility Fund <br />The Wastewater Utility Fund accounts for the operation, construction, and maintenance of the wastewater <br />collection and treatment system. Primary revenues are wastewater user fees. <br />Additionally, the City reports the following fund type: <br />Internal Service Funds <br />Internal service funds account for those activities and services furnished internally to other organizational <br />units within the City on a cost reimbursement basis. Charges are made to the various departments to <br />support these activities. The City's internal service funds include facilities services, fleet services, <br />information systems and services, professional services, and risk and benefits. The aggregate of all <br />internal service funds are reflected in the fund financial statements. <br /> Other Governmental Funds <br />Other governmental funds include all nonmajor special revenue, debt service, and capital projects funds of the <br />City. The following lists all other governmental funds by governmental fund type: <br />Special Revenue Funds: <br /> Construction Permits <br /> Library Local Option Levy <br /> Library, Parks, and Recreation <br /> Public Safety Answering Point <br /> Road <br />continued <br />íç <br />