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<br /> <br />GOVERNMENTAL FUND FINANCIAL STATEMENTS <br /> <br /> <br />The General Fund – Accounts for all general revenues of the City not specifically levied or collected for <br />other City funds and the related expenditures. The General Fund accounts for all financial resources of a <br />governmental unit which are not accounted for in other funds. <br /> <br />Special Grants Special Revenue Fund – This fund accounts for various grants from the State of <br />California and the Federal Government to be expended for a specific purpose, activity or facility. <br /> <br />Capital Improvement Projects Capital Projects Fund – This fund accounts monies for major capital <br />improvement projects not provided for in the other capital improvement projects fund. <br /> <br /> <br />29