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CAPITAL PROJECTS FUNDS <br />The Capital Projects Funds account for financial resources to be used for the acquisition or <br />construction of major capital facilities other than those financed by proprietary funds. <br />Perntaneut Improvement Fund - accounts for the cost of construction, renavation, or <br />installation of facilities of a permanent nature <br />Equipment Fund - used for the purchase of heavy machinery and motorized type of <br />equipment <br />Recreation Facilities Fund - accounts for the receipt of Series 1995 Tax Increment Bond <br />Issue proceeds and the respective expenditures for additions and upgrading of parks and <br />recreational facilities <br />Minnesota State Aid Fund - accounts for money received from the state for street <br />construction <br />Infrastructure Replacement Fund - accounts for property ta�c dollars levied ro prepare <br />for future care and maintenance of reconstructed streets <br />Special Assessment Construction Fund - accounts for money to conduct a street <br />reconstruction program <br />Economic Increments Construction Fund - accounts for the revenues and expenditures <br />associated with public improvements in the pooled tax increment districts <br />Construction Reserve Fund - accounts for the revenues from called and defeased bond <br />issues and expenditures assoc�ated with special construction projects approved by the City <br />Council <br />Tax Increment Project Fund - accounts for the revenues and expenditures associated <br />with the original creation and financing of various tax increment districts <br />