Food Service Fund – Budgetary Comparison Schedule

NONMAJOR GOVERNMENTAL FUNDS

Special Revenue Funds

Arvada Housing Authority Fund - The Section 8 Housing Assistance Payments Program is administered by the Arvada Housing Authority . The program is designed to provide rent subsidies to low or moderate income households .

Police Seizure Fund - Colorado statutes authorize local law enforcement agencies to seize cash and other assets belonging to persons convicted of public nuisance crimes . The statutes also specify that the courts may award the property to the agency that apprehended the criminal and that these resources must be used only for specific law enforcement purposes . This fund was established to account for these resources as they are awarded to and expended by the City’s law enforcement agency .

Police Tax Increment Funds - The purpose of the tax increment funds is to account for the voter approved sales tax increases to fund expanded police services .

Grants Fund - To account for receipt of lottery monies through the Conservation Trust Fund . Also to account for the disbursement of monies through transfers to other funds for specific uses as dictated by the Conservation Trust Fund .

Arvada Economic Development Association (AEDA) - The purpose of the AEDA fund is to encourage and stimulate all forms of economic development, commercial and industrial . This fund accounts for this activity .

Debt Service Funds

Bond Fund – To account for transfers from the General Fund and Stormwater Fund for payments of principal and interest on the $18,505,000 Series 2015 and 2016 COP Bonds .

Debt Service Fund – To account for the payment of revenue debt incurred through bond issues other than Water Bond Issues, which are accounted for in the Water Fund . Payments for the Limited Sales and Use Tax Revenue Bonds are included in this fund .