City of Port St . Lucie Community Redevelopment Agency Management ' s Discussion and Analysis For the Year Ended September 30 , 2021
The sources of the revenues shown previously are portrayed in the following chart by percentage for Governmental Activities :
2 ) Basic Financial Statements - Fund Financial Statements
A Fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives . The primary government , like other state and local governments , uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements and has multiple funds , the CRA , being one of them .
Governmental funds . Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements . However , unlike the government-wide financial statements , governmental fund financial statements focus on near-term inflows and outflows of spendable resources , as well as , on balances of spendable resources available at the end of the fiscal year . Such information may be useful in evaluating the CRA ' s near-term financing requirements .
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