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Comprehensive Annual Financial Report 12/31/1995
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Comprehensive Annual Financial Report 12/31/1995
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Audit Report 12/31/1995
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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 and Trust Funds. The City maintained the following <br />Capital Project Funds during the year: <br />Capital Improvement Projects - to account for the proceeds from Equipment Certificates. <br />Community Development Block Grant - to account for the financial activity related to <br />projects funded by CDBG programs. <br />Dedicated Parks - to account for the receipt and use of monies collected from dedicated <br />parks fees. <br />Area and Unit Charge - to account for the collection of water and sewer unit charges to be <br />used for debt payments and construction of infrastructure. <br />MSA Construction - to account for the collection of assessments on MSA projects. <br />Sealcoating - to account for money received from assessments and developer deposits for <br />future street sealcoating projects. <br />Surface Water Management - to account for the financing of surface water management <br />and storm water improvements. <br />SAC Revolving - to account for refunds from the Metropolitan Council Environmental <br />Service for properties that paid Sewer Area Charges (SAC) that will be collected in the <br />future. <br />Construction Funds - to account for the construction of public improvements. <br />Apollo Business Park - to account for costs of developing the City's industrial park. <br />Tax Increment - to account for development projects financed with tax increments. <br />69 <br />
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