CUSTODIAL FUNDS Cemetery District Fund is used to account for the financial operations of an independent governmental entity which the City provides accounting services to. 1913 Act Bond Fund is used to account for the revenues associated with the City’s 1913 Act projects. Elm Vista Fund is used to account for funds provided by private property owners to construct certain public right-of-way improvements in their neighborhood. Columbia Memorial Space Learning Center Foundation Fund is used to account for the construction and implementation of educational programs for the Columbia Memorial Space Learning Center. Southeast Area Animal Control Authority (SEAACA) Fund is used to account for the financial operations of an independent governmental entity which the City provides accounting services to. Southeast Water Coalition Fund is a joint powers authority established to protect the Central Groundwater Basin.
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