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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 />Municipal State Aid (MSA) Construction – to account for the financing of future <br />reconstruction of state aid eligible streets. <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 />21st Ave Extension – this fund accounts for activities relating to the construction <br />performed in the expansion of 21st Avenue within the City. <br />Fire House #2 Construction – this fund accounts for activities relating to the construction <br />of Fire House #2. <br />Well #6 Construction – this fund accounts for activities relating to the construction of <br />Well # 6 and well house. <br />119