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• Water—user fees (billed monthly), sale of water meters, Gopher State 1-call <br /> fees, inspection fees, water use permits, connect/reconnect fees, penalties, <br /> charges for repairs <br /> • Sewer—user fees (billed monthly), inspection fees, charges for repairs, <br /> permits,penalties <br /> Non-Operating revenues in an enterprise fund are those revenues that occur from <br /> non-operations of the enterprise activities, including, but not limited to, such <br /> items as property taxes; local, state or federal grants; interest income from <br /> investments; property rental; assessments; and other miscellaneous revenue. <br /> I. IDENTIFICATION AND APPLICATION OF FUND BALANCES <br /> The City adopts the following fund balance report policies and definitions in <br /> accordance with GASB 54. <br /> FUND FUND BALANCE <br /> FUND CLASSIFICATION DEFINITION <br /> General Fund General Fund Several definitions <br /> could apply based on <br /> GASB 54 requirements <br /> Bobber Water Tower Fund Special Revenue Fund Committed <br /> Library Fund Special Revenue Fund Committed <br /> Forfeiture—Alcohol Fund Special Revenue Fund Restricted <br /> Forfeiture—Non-Alcohol Fund Special Revenue Fund Restricted <br /> Park Dedication Fund Special Revenue Fund Restricted <br /> Cemetery Fund Special Revenue Fund Committed <br /> Fire Fund Special Revenue Fund Committed <br /> G 0 Equip Cert 2010A Fund Special Revenue Fund Restricted <br /> G 0 Equip Cert 2014A Fund Special Revenue Fund Restricted <br /> Business Park Fund Special Revenue Fund Committed <br /> Highway 371 Fund Special Revenue Fund Committed <br /> TIF 1-7—Babinski Special Revenue Fund Restricted <br /> TIF 1-9—Wild Daisy Lime Special Revenue Fund Restricted <br /> Greenery <br /> TIF 1 11 Northern Tool Special Revenue Fund Restricted <br /> TIF 1-13 —Lonesome Cottage Special Revenue Fund Restricted <br /> Non-Spendable—Amounts that cannot be spent because they are either not in <br /> spendable form or there is a legal or contractual requirement to be maintained <br /> intact. <br /> Restricted—Externally enforceable limitations of use. <br /> Committed— Self-imposed limitations set in place prior to the end of the year. <br /> These limitations must be imposed by the highest level of decision making <br /> - 6 - <br />