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  <br />  <br />  <br />  <br />CAPITAL PROJECT FUNDS <br />Capital Project Funds account for the acquisition or construction of major capital facilities other <br />than those financed by Proprietary Funds. The City maintained the following nonmajor Capital <br />Project Funds during the year: <br />Closed Bond Fund – to account for excess funds from matured bond issues. <br />Building and Facilities – to account for the activities associated with the maintenance and <br />replacement of municipal buildings and facilities. <br />Capital Equipment Revolving – to account for proceeds from Equipment Certificates and <br />funds held to purchase capital equipment. <br />Office Equipment Revolving – to account for the receipt and use of funds for office <br />equipment purchases. <br />Dedicated Parks – to account for the receipts and use of monies collected from park <br />dedication fees. <br />Tax Increment Financing Funds – to account for development projects financed with tax <br />increments. <br />Street Maintenance – to account for money received from levies, assessments, and <br />developer charges for future street maintenance projects. <br />Surface Water Management – to account for the financing of surface water management <br />and storm water improvements. <br />Street Reconstruction – to account for the financing of future reconstruction of City <br />streets. <br />Surface Water Maintenance – to account for surface water maintenance activities. <br />Park and Trail Improvements – to account for park and trail improvement activities. <br />Birch Street / Centerville Road Improvements – this fund accounts for activities relating <br />to the construction of street improvements and sanitary sewer in conjunction with Fire <br />House #2. <br />2040 Comp Plan Update – this fund accounts for the financing sources received and <br />expenditures incurred to update the City’s 2040 Comprehensive Plan. <br />  <br />121