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NONMAJOR CAPITAL PROJECTS FUNDS <br />Nonmajor Capital Projects Funds are used to account for financial resources to be used for the acquisition or <br />construction of major capital facilities. <br />Public Improvement Revolving Fund — used to account for the resources to be used to finance the City's share <br />of the annual street maintenance program. <br />Revolving Acquisition Loan Fund (RALF) Funded Projects Fund — This fund is used to account for <br />resources and expenditures related to the purchase of property for future state road development. <br />Trott Brook Cemetery Perpetual Care Fund — used to account for perpetual care fees collected on the sale of <br />cemetery plots in Trott Brook Cemetery. <br />Park Improvement Fund — used to account for all park dedication fees to be used for land acquisition and park <br />development. <br />Parking Ramp Maintenance Fund — used to account for all expenditures that the City incurs to operate, <br />maintain, and repair the parking ramp with costs to be allocated to the affected users. <br />Riverdale Drive Street Improvement Fund — used to account for the resources used to finance the <br />construction of Riverdale Drive. <br />Landfill Fund — Used to account for certain landfill -related revenue, the expenditures the City may incur in <br />relation to the landfill, and any other expenditures for improvements providing a benefit to the entire city. The <br />fund does not present a potential liability for landfill closure and post closure care costs as defined by GASB <br />Statement No. 18 as the landfill is not owned by the City. <br />Equipment Revolving Fund — used to account for resources to finance the replacement of city equipment, <br />vehicles, and/or building facilities. <br />Public Facilities Construction Fund — used to account for the resources to be used for land acquisition and the <br />construction of public utilities. <br />129 <br />