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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-Operatin� 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 <br />General Fund <br />Bobber Water Tower Fund <br />Library Fund <br />Cemetery Fund <br />Fire Fund <br />G O Equip Cert 2010A <br />Fund <br />� Business Park Fund <br />� Highway 371 Fund <br />I TIF 1-7 — Babinski <br />� TIF 1-9 — Lime Greenery <br />� TIF 1-11 — Northern Tool <br />TIF 1-13 — Lonesome <br />Cottage <br />FUND <br />CLASSIFICATION <br />General Fund <br />Special Revenue Fund <br />Special Revenue Fund <br />Special Revenue Fund <br />Special Revenue Fund <br />Special Revenue Fund <br />Special Revenue Fund <br />Special Revenue Fund <br />Special Revenue Fund <br />Special Revenue Fund <br />Special Revenue Fund <br />Special Revenue Fund <br />FUND BALANCE <br />DEFINITION <br />Several definitions <br />could apply based on <br />GASB 54 <br />requirements <br />Committed � <br />Committed � <br />Committed � <br />Committed � <br />Restricted <br />Committed <br />Committed <br />Restricted <br />Restricted <br />Restricted <br />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 />authority at a local government and must also have a similar formal action by the <br />same level of decision making authority to remove or modify the commitment. <br />'�[•� <br />� <br />