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The Village of Grafton maintains twenty one individual governmental funds. Information is presented separately in the governmental fund balance sheet and in the governmental fund statement of revenues expenditures and changes in fund balances for the General Fund the Debt Service Fund the Capital Projects Fund and the Capital Projects Tax Increment District No. 3 TID No. 3 which are considered to be major funds. Data from the remaining seventeen governmental funds are combined into a single aggregated presentation. Individual fund data for each of these nonmajor governmental funds is provided in the form of combining statements later in this report. The basic governmental fund financial statements can be found on pages 32 - 38 of this report. Proprietary funds. Proprietary funds are used to report the same functions presented as business-type activities in the government-wide financial statements. Proprietary funds provide the same type of information as the government-wide financial statements only in more detail. The proprietary fund financial statements provide separate information for the Grafton Water Fund and Grafton Wastewater Fund which are considered to be major funds of the Village of Grafton. The basic proprietary fund financial statements can be found on pages 39 - 42 of this report. Fiduciary funds. Fiduciary funds are used to account for resources held for the benefit of parties outside the government. Fiduciary funds are not reflected in the government-wide financial statement because the resources of those funds are not available to support the Village of Graftons programs. The fiduciary fund maintained by the Village of Grafton is the Tax Collection Fund which records the tax roll and tax collections for the taxing jurisdictions within the Village of Grafton. The basic fiduciary fund financial statements can be found on page 43 of this report. Notes to the financial statements. The notes provide additional information that is essential to a full understanding of the data provided in the government-wide and fund financial statements. The notes to the financial statements can be found on pages 44 - 82 of this report. Other information The combining statements referred to earlier in connection with non-major governmental funds and other information related to the individual funds can be found on pages 88 91 of this report. 17