ACFR FY 2022 FINAL BOOK - Flipbook - Page 139
City of Eustis, Florida
FINANCIAL SECTION
OTHER SUPPLEMENTARY 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 education 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�
The basis of accounting of budgetary comparison schedules is represented under GAAp basis of
accounting�
Annual Comprehensive Financial Report | September 30, 2022
139