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CAPIT�I, PROJECTS FUNDS <br />The Capital Projects Funds account for financial resources to be <br />used for the acquisition or construction of major capital facili- <br />ties other than those financed by special assessments or proprie- <br />tary funds. <br />Pex�anent Improvement Fund - accounts £or the <br />cost of construction, renovation or installa- <br />tion of facilities of a permanent nature. <br />Equipment Fund - used for the purchase of <br />heavy machinery and motorized type of equip- <br />ment. <br />State Grant Recreation Fund - accounts for <br />the acquisition of land and the development <br />of parks. <br />2Sinnesota State Aid Street Construction Fund <br />- accounts for money received from the state. <br />for street construction. <br />Infrastructure Replacement Fund - accounts <br />for Property Tax dollars levied to prepare <br />for future care and maintainence-of recon- <br />structed streets. <br />Special �ssessment Construction Fuad - ac- <br />counts for money to conduct a street recon- <br />struction program <br />Tax Increment Fund - accounts for the reve- <br />nues and expenditures associated with the <br />creation of various tax increment financing <br />districts. <br />