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CAPITAL IMPROVEMENT FUNDS <br />ACTIVITY DESCRIPTION-, <br />The Capital. Improvement Funds.. pay the.. construction casts of the City's infrastructure <br />improvements. Capital improvement funds use the modified accrual basis of accounting; <br />however, the cash basis of accounting will be. used for budgetary purposes only.. The.cash <br />basis is used:for budgeting to ensure that sufficient.cash will be available to make. all required <br />payments. <br />GOALS. <br />l: Construct and replace the City's infrastructure on a timely basis, as scheduled or as <br />needed. <br />MEASURABLE WORKLOAD DATA: <br />See the individual funds for their service levels. <br />BUDGET COMMENTARY: <br />See the individual funds for budget explanations. <br />44 <br />