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CAPITAL IMPROVEMENT FUNDS <br />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 mare all required <br />payments. <br />OBJECTIVES: <br />1. 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 />4.4 <br />