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NONMAJOR CAPITAL PROJECTS FUNDS <br />Capital Reserve - This fund was established to help build reserves for the purchase of capital equipment. <br />Equipment Replacement - This fund is used to account for the purchase of capital equipment. <br />Park Dedication - This fund accounts for park dedication fees from developers and expenditures for park land acquisitions and park <br />capital improvements. <br />Park Improvements - This fund was established to account for the replacement and maintenance of park equipment and for the <br />beautification of City parks. <br />Government Buildings - This fund is used to account for resources and expenditures related to City facilities projects. The major <br />source of revenue is from landfill expansion fees. <br />GRE Reserve - This fund was established to account for revenues received from the license agreement between the City and Great <br />River Energy. <br />Street Improvements - This fund is used to account for the construction of street improvement projects throughout the City. <br />hnprovement Projects — This fund is used to account for the construction of various improvements within the City. <br />-113- <br />