Nonmajor Debt Service Funds (continued) Capital Improvement Series 2019B - To account for debt service on funds used to advance refund all of the County’s outstanding Capital Improvement Bonds, Series 2010A maturing on or after October 1, 2020 and the County’s outstanding Communications Services Tax Revenue Bonds, Series 2010 maturing on or after October 1, 2020. Capital Improvement Series 2019C - To account for debt service on funds used to advance refund all of the County’s outstanding Capital Improvement Bonds, Series 2010B maturing on or after October 1, 2020. Capital Improvement Series 2020 - To account for debt service on funds used to finance the design and construction of the Downtown Cooling Plant, Facilities Energy Conservation Measures Upgrades, and the East Jail Controls Upgrade. Public Improvement Series 2021A - To account for debt service on funds used to advance refund all of the County’s outstanding Second Guaranteed Entitlement Revenue Bonds, Series 2013 maturing on or after October 1, 2021. Public Improvement Series 2021B - To account for debt service on funds used to refinance the commercial paper loans used to improve the Apex Fire Station, Fire Station #21, Bee Ridge Fire Station, Bee Ridge Fuel Site and the Pinkney Fuel Site. Nonmajor Capital Projects Funds Capital Projects Funds are used to account for the acquisition and construction of major capital facilities other than those financed by proprietary and trust funds. Motor Fuels Taxes - To account for various road projects that are financed by additional local option gas tax. Commercial Paper - To account for road, general government, and public safety projects that are financed by the issuance of commercial paper. Impact Fees - To account for mobility/road, park, library, law enforcement, justice facility, general government, EMS, and Fire projects that are financed by impact fees. Ad Valorem Taxes - To account for ad valorem taxes used to purchase environmentally sensitive land. All Other Capital Projects - To account for all other capital project revenues including grants and cable television franchise fees. Nonmajor Permanent Funds Permanent Funds are used to report resources that are legally restricted to the extent that only earnings, not principal, may be used for purposes that support the reporting government’s programs. Library Endowment - To account for principal endowment amounts and related interest income. The interest portion of the endowments can be expended for purposes as specified by donors. 181
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