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CAPITAL PROJECTS FIJNDS <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 />Pem�aneot Lnprovement Fund - accounts for the cost of construction, renovation, or <br />installation of facilities of a permanent nature <br />Ec�uipment Fund - used for the purchase of heavy machinery and motorized type of <br />equipment <br />Recreation Facilities F�nd - accounts for the receipt of Series 1495 Ta�c Increment Bond <br />Issue proceeds and the respective expenditures for additions and uggnc�ing of parks 2nd <br />recreational facilities <br />Minnesota State Aid Fund - accounts for money received from the state for street <br />construction <br />Infrasfructure Replacement Fund - accounts for property tas dollazs levied to prepaze <br />for future aaze and maintenance of reconstrucced srreets <br />Special Assessment Co��stru�ction F�nd - accounts for money to conduct a street <br />reconsWction program <br />F.�onamic Increments Constructior. Fund - accounts for the rever_ues and �xpenditures <br />associated with publie improvements in the pooled ta�c increment districts <br />Construction Reserve Fund - accounts for the revenues from called and defeased bond <br />issues and expenditures associated with speciai construction projects approved by the City <br />Council <br />Taac Iccrecueot Project Fund - accounts for the reaenues and sxpenditures associated <br />with the original creation and financing of various ta�c increment districts <br />