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6.A. - Page 53 of 191 <br />GOVERNMENTAL FUND FINANCIAL STATEMENTS <br />Major funds are defined generally as having significant activities or balances in the current year. No <br />distinction is made between fund types. The governmental funds described below were determined to be <br />major funds by the City in FY 2018-19. <br />GENERAL FUND <br />The general fund is the general operating fund of the City. It is used to account for all financial resources <br />except those to be accounted for in another fund. <br />CAPITAL OUTLAY FUND <br />This fund accounts for all miscellaneous capital improvement projects that are primarily financed by the <br />general fund. <br />25 60 <br />