Forest City has recently implemented GAAP reporting and is attempting to determine which of the following special revenue funds should be classified as major funds and, therefore, be reported in separate columns on the balance sheet and statement of revenues, expenditures, and changes in fund balances for the governmental funds. As the citys external auditor, you have been asked to provide a rationale for either including or excluding each of the following funds as a major fund. Determine which of the following funds should be reported as a major fund. (Round percentage answers to 1 decimal place.)

FOREST CITY
As of fiscal year-end
	Gas Tax Revenue Fund	% of Govern-mental Funds		% of Govern-mental and Enterprise Funds		Housing and Urban Development Grant Fund	% of Govern-mental Funds		% of Govern-mental and Enterprise Funds		Forest City Library Fund	% of Govern-mental Funds		% of Govern-mental and Enterprise Funds		All Governmental Funds	All Governmental and Enterprise Funds
Total assets	$160,748		%		%	$175,111		%		%	$101,549		%		%	$1,563,867	$3,497,398
Total liabilities	72,551		%		%	85,433		%		%	0		%		%	867,533	1,487,225
Total revenues	138,336		%		%	169,964		%		%	120,589		%		%	1,537,399	2,987,487
Total expenditures	124,225		%		%	130,583		%		%	119,812		%		%	1,496,223	2,684,531
Include as a major fund?