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1996 CAFR
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Annual Comprehensive Financial Report
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1996
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1996 CAFR
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CAPITAL PROJECT FUNDS <br />The Capital Project Funds are used to account for financial resources to be used for the acquisition or <br />construction of major capital facilities. <br />State-Aid Construction Fund <br />This fund is used to account for State-aid allotments used by the City for improvement projects to <br />thoroughfare roads within the City. <br />Public Facilities Construction <br />This fund is used to account for the resources to be used for land acquisition and construction of public <br />facilities. <br />Tax Increment Project Funds <br />These two funds are used to account for proceeds of bond issues to be used for site improvements and for <br />improvement projects to be financed by future bond sales supported by property taxes in the form of tax <br />increments. <br />Section 22 Drainage District <br />This fund is used to account for storm sewer drainage projects within the special district established in <br />accordance with Minnesota Statutes Section 444.20. <br />Improvement Revolving Funds <br />This fund is used to account for improvement projects to be financed by future bond sales supported by <br />special assessments. <br />Mississippi Drainage District Fund <br />This fund is used to account for storm sewer drainage projects within the special District established in <br />accordance with Minnesota Statutes Section 444.20. <br />Park Improvement Revolving Fund <br />This fund is used to account for the acquisition and improvement of park land within the City. <br />Rum River Drainage District Fund <br />This fund is used to account for storm sewer drainage projects within the special District established in <br />accordance with Minnesota Statutes Section 444.20. <br />Public Improvement Revolving Fund <br />This fund is used to account for the resources to be used to finance the City's share of the annual street <br />maintenance program. <br />
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