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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 <br />land acquisitions and park capital improvements. <br />Park Improvements - This fund was established to account for the replacement and maintenance of park <br />equipment and for the beautification of city parks. <br />Government Buildings - This fund is used to account for resources and expenditures related to city facilities <br />projects. The major source of revenue is from landfill expansion fees. <br />GRE Reserve - This fund was established to account for revenues received from the license agreement <br />between the City and Great River Energy. <br />Street Improvements - This fund is used to account for the construction of street improvement projects <br />throughout the city. <br />Improvement Projects - This fund is used to account for the construction of various improvements within <br />the city. <br />TIF Districts - This fund is us to account for administrative and development costs associated with the <br />various tax increment financing projects. <br />92