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TABLE OF CONTENTS, Continued <br />DEBT SERVICE FUNDS <br />General Debt Service Fund.......................................................................................................................351 <br />Utility Debt Service Fund.........................................................................................................................352 <br />La Porte Area Water Authority Debt Service Fund..................................................................................353 <br />Long Range Debt Service Plan.................................................................................................................355 <br />MISCELLANEOUS <br />Grant Fund................................................................................................................................................389 <br />Street Maintenance Sales Tax Fund..........................................................................................................421 <br />Community Investment Fund....................................................................................................................425 <br />Hotel/Motel Occupancy Tax Fund............................................................................................................429 <br />La Porte Development Corporation..........................................................................................................435 <br />Tax Increment Reinvestment Zone...........................................................................................................439 <br />Schedule of Capital Outlay.......................................................................................................................440 <br />Statistical Section......................................................................................................................................441 <br />FINANCIAL POLICIES <br />Financial Management Policies................................................................................................................461 <br />Investment Policy......................................................................................................................................475 <br />GLOSSARY <br />Glossary of Terms.....................................................................................................................................489 <br />Chart of Accounts.....................................................................................................................................495 <br />Chart of Expenditure Accounts.................................................................................................................503 <br />ix <br /> <br />