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CAPITAL IMPROVEMENT FUNDS <br />ACTIVITY DESCRIPTION <br />The Capital Improvement Funds pay the construction costs of the Ciity'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 />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 />46 <br />