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S <br />p <br />e <br />c <br />i <br />a <br />l <br /> <br />R <br />e <br />v <br />e <br />n <br />u <br />e <br /> <br />F <br />u <br />n <br />d <br />s <br /> <br /> <br />SPECIAL REVENUE FUNDS <br /> <br />Combining statements for all individual nonmajor special revenue funds are reported here. The combined totals are <br />reported in the combining nonmajor governmental fund statements at B-1 and B-2. Fund statements for major special <br />revenue funds are reported in Exhibits 3 and 4 of the basic financial statements. <br /> <br />Schedules of revenues, expenditures, and changes in fund balance - budget and actual are also presented here for <br />each individual nonmajor special revenue fund. Budget and actual comparisons for major special revenue funds are <br />reported as required supplementary information at A-2. <br /> <br />Major Special Revenue Fund: <br /> <br />Community Development Fund - To account for grant revenues received from the Federal government. Major <br />expenditures include capital improvements benefiting low income persons and community development loans. <br /> <br />Nonmajor Special Revenue Funds: <br /> <br />Construction and Rental Housing Fund - To account for construction permit services and rental housing code <br />fees related to all properties within the city limits and the urban growth boundary including compliance with <br />applicable laws and regulations. <br /> <br />Library Local Option Levy Fund – To account for revenues received from a five-year Property Tax levy to fund <br />expanded Eugene Public Library services. <br /> <br />Library, Parks, and Recreation Fund - To account for contributions from private donors to support the public <br />library and City-owned parks and recreation facilities. <br /> <br />Public Safety Communications Fund - To account for operations of the emergency dispatch center and the <br />regional radio system. Resources are primarily from telephone excise taxes and intergovernmental revenue. <br /> <br />Road Fund - To account for the operation and maintenance of the City's street transportation system. <br />Resources are provided from the City's share of State Highway Trust Fund allocations, State OTIA III monies, <br />fees and permits, and other miscellaneous grants. <br /> <br />Solid Waste and Recycling Fund - To account for business license revenues which are used to regulate solid <br />waste and recycling haulers and provide community education. <br /> <br />Special Assessment Management Fund - To account for operations of the property management and <br />assessment hardship deferral programs. <br /> <br />Telecom Registration and Licensing Fund - To account for registration fees and business privilege taxes <br />collected from providers of telecommunication services in Eugene. Resources are used for program <br />administration and telecom projects that benefit the community. <br /> <br />Urban Renewal Agency Fund - To account for administration of the Urban Renewal Agency. <br /> <br />Urban Renewal Agency Riverfront Fund - To account for the accumulation of tax increment resources and <br />rental income. Resources are used for improving the condition and appearance of the Riverfront District. <br /> <br />Urban Renewal Agency Riverfront Program Revenue Fund – To account for non-property tax resources in the <br />Riverfront District. Expenditures, in the form of loans, provide funding assistance to projects that meet the <br />goals and objectives of the Riverfront Urban Renewal District Plan, the EWEB Riverfront Master Plan, and the <br />Eugene Downtown Plan. <br />December 10, 2018, Meeting - Item 2D