GOVERNMENTAL FUND FINANCIAL STATEMENTS General Fund – The City's primary operating fund that accounts for all financial resources of the general government except those required to be accounted for in another fund. Miscellaneous Grants Special Revenue Fund – To account for revenues received and expenditures made for various City projects with funding provided by federal and state grants. City Capital Projects Fund – To account for the activity relating to the City's individual capital projects. Nonmajor Governmental Funds – To account for the aggregate of all the nonmajor governmental funds. (25)