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CAPITAL PROJECTS FUNDS <br />Emergency Medical <br />Services - To account for purchases of necessary equipment for the Fire Department <br />and Emergency Medical Services Department. Financing is provided by <br />ambulance fees. <br />Goveleski Stadium <br />Capital- To account for expenditures related to the maintenance and improvement of <br />the baseball stadium. Financing is provided by a portion of the City's per- <br />centage of Goveleski Regional Stadium revenues. <br />Zoo Endowment - To account for construction projects at the City's zoo. Financing is provided <br />by gifts and donations. <br />County Option Income Tax - To account for the City's share of the County Option Income Tax ~COIT~. <br />Expenditures include land improvements and purchases of motor equip- <br />ment. <br />Park Nanreverting Capital - To account for specific revenues used to finance capital improvements at <br />the City parks. <br />Cumulative Capital <br />Development - To account for expenditures relating to the purchase or lease of capital <br />improvements in the City. Financing is provided by a specific property tax <br />levy. <br />Cumulative Capital <br />Improvement - To account for state cigarette tax distributions used for improvement pro- <br />jects. <br />Economic Development <br />Income Tax - To accountfor the City's share of the County Economic Development Tax. <br />Expenditures include construction, acquisition and related costs for econo- <br />micdevelopment projects. <br />Cumulative Sewer - To account for financial resources for the construction or repairing of storm <br />sewers or sewage disposal plants and sanitary sewers. <br />Tax Incremental <br />Financing - <br />Sample/Ewing - To account for expenditures for public improvements in the Sample/Ewing <br />tax incremental district. Financing is provided by property tax proceeds in <br />excess of those attributable to the assessed value of the property in the <br />district before redevelopment (tax increment). <br />Morris Performing Art <br />Center Capital - To accumulate monies for major repairs and capital improvements to the <br />Morris Civic Auditorium. Financing is provided by a surcharge on ticket sales <br />for events held at the auditorium. <br />83 <br />