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Governmental Funds Financial Statements <br />General Fund - The General Fund is the general operating fund of the City. The fund is used to account for all the <br />general revenues of the City not specifically levied or collected for other City funds and the related expenditures. The <br />General Fund accounts for all financial resources of a governmental unit which are not accounted for in another fund . <br />Transportation Grants Special Revenue Fund -This fund accounts for grants and developer contributions received for <br />specific transportation projects. <br />Capital Outlay Capital Projects Fund - This fund was established to account for all miscellaneous capital improvement <br />projects that are financed by the general fund. <br />31 <br />7.C. - Page 63 of 269 <br />82