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Capital Project Funds (Continued) <br />Twilight Acres /W. Shadow Pond Improvement Fund - established to account for the costs of installing sewer <br />infrastructure in the Twilight Acres area and to install utility and street improvements on West Shadow Ponds Drive. <br />Birch Hodgson Street Improvement Fund — to account for costs to improve the intersection at Birch Street and <br />Hodgson Road. <br />Dedicated Parks — to account for the receipts and use of monies collected from dedicated parks fees. <br />Municipal State Aid — to account for the collection of assessments on municipal state aid projects. <br />Office Equipment Revolving Fund — to account for the receipt and use of funds for office equipment purchases. <br />CSAH 14/8 Reconstruction Fund — established to account for the costs associated with the reconstruction of County <br />and State Highways 14 and 8. <br />Permanent Funds <br />Permanent Funds are used to report resources that are legally restricted to the extent that only earnings, and not <br />principal, may be used for purposes that support the City's programs. The City maintained the following <br />nonmajor Permanent Fund during the year. <br />Foxborough Environment Fund - established to account for the use of funds received for environmental <br />maintenance and improvements in the Foxborough area. <br />