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CAPITAL PROJECT FUNDS The Capital Project Funds are used to account for financial resources to be used for the acquisition or construction of major capital facilities. State -Aid Construction Fund — used to account for state -aid allotments used by the City for improvement projects to thoroughfare roads within the City. Public Facilities Construction Fund — used to account for the resources to be used for land acquisition and construction of public facilities. Section 22 Drainage District Fund — used to account for storm sewer drainage projects within the special district established in accordance with Minnesota Statutes § 444.20. Comprehensive Plan Fund — used to account for resources that are to be used as they pertain to the planning and future development of the City. Senior Housing Fund — used to account for costs associated with the senior housing project. Mississippi Drainage District Fund — used to account for storm sewer drainage projects within the special district established in accordance with Minnesota Statutes § 444.20. Park Improvement Revolving Fund — used to account for the acquisition and improvement of park land within the City. County Road 116 Fund — used to account for all costs that are associated with improving County Road 116. Costs associated with this fund are for the City's share only. Rum River Drainage District Fund — used to account for storm sewer drainage projects within the special district established in accordance with Minnesota Statutes § 444.20. State Highway 47 Fund — used to account for the City's costs associated with improving this main trunk highway. The State is responsible for the accurate recording of their share of the costs. Public Improvement Revolving Fund —used to account for the resources to be used to finance the City's share of the annual street maintenance program. Fire Station #2 Fund — used to account for all costs that are associated with the fire station project. 2001 Street Maintenance Fund — used to account for the resources to be used to finance the City's share of the annual street maintenance program. Water Tower No. 2 Fund — used to account for all costs that are associated with the water tower project. Mississippi River Subdrainage Fund — used to account for all costs that are associated with the Storm Water Subdrainage District No. 1. Maken Land Acquisition Fund — used to account for all costs associated with the purchase of land within TIF District No. 8. 1415`/143'd Avenue Fund — used to account for all costs that are associated with the construction of 1415`/143 rd Avenue within TIF District No. 8. Sunfish Business Park Fund — used to account for all costs associated with the purchase of land within TIF District No. 10. Azurite/Sunwood Construction Fund — used to account for all costs associated with the construction of public improvements within TIF District No. 10. -58-