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2013 Capital Equipment Fund – used to account for resources and expenditures related to the 2013 purchases <br />of capital equipment. <br />Sunwood Drive Realignment – used to account for all costs that are associated within the realignment of <br />Sunwood Drive with The COR. <br />NONMAJOR CAPITAL PROJECTS FUNDS <br />State‑Aid Construction Fund – used to account for state ‑aid allotments used by the City for improvement <br />projects to thoroughfare roads within the City. <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 />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 />Public Facilities Construction Fund – used to account for the resources to be used for land acquisition and the <br />construction of public facilities. <br />North Commons Park Fund – used to account for resources and expenditures related to the development of the <br />North Commons Park located in The COR. <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 />2012 Riverdale Drive Fund – used to account for all costs that are associated with reconstructing Riverdale <br />Drive. <br />115