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NONMAJOR CAPITAL PROJECTS FUNDS <br />Park Dedication — This fund accounts for park dedication fees from developers and expenditures for <br />park land acquisitions and park capital improvements. <br />Capital Outlay Reserve — This fund was established to help build reserves for the purchase of capital <br />equipment. <br />Government Buildings — This fund is used to account for resources and expenditures related to City <br />facilities 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 <br />agreement 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 <br />within the City. <br />Equipment Replacement — This fund is used to account for the purchase of capital equipment. <br />Park Improvements — This fund was established to account for the replacement and maintenance of <br />park equipment and for the beautification of City parks. <br />Developer Deposits — This fund is used to account for resources received from developers for the <br />payment of expenses incurred by the City for private development projects. <br />TIF Districts — This fund is used to account for administrative and development costs associated with <br />the various tax increment financing projects. <br />(108) <br />