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CAPITAL PROJECTS FUNDS <br />The Capital Projects Funds account for financial resources to <br />be used for the acquisition or construction of major capital <br />facilities other than those financed by special assessments <br />or proprietary funds. <br />Permanent Improvement Fund - accounts for the cost of <br />construction, renovation or installation of facilities <br />of a permanent nature. <br />Equipment Fund - used for the purchase of heavy <br />machinery and motorized type of equipment. <br />Bridge Fund - accounts for the revenues and expenditures <br />for the construction of a bridge over Interstate 35 W. <br />State Aid Street Construction Fund - accounts for money <br />received from the state for street construction. <br />State Grant Recreation Fund - accounts for the <br />acquisition of land and the development of parks. <br />Tax Increment Fund - accounts for the revenues and <br />expenditures associated with the creation of various tax <br />increment financing districts. <br />