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Capital Project Funds (Continued) <br />OEM <br />Birch Street Hodgson Road Improvement Fund - to account for costs to improve the intersection at Birch <br />Street and 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 <br />purchases. <br />Traffic Signal – to account for costs associated with construction of traffic signals in the City. <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 />