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2012 Comprehensive Annual Financial Report - the City of Tukwila

2012 Comprehensive Annual Financial Report - the City of Tukwila

2012 Comprehensive Annual Financial Report - the City of Tukwila

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CITY OF TUKWILA: <strong>2012</strong> CAFRFUND FINANCIAL STATEMENTS AND SCHEDULESNON-MAJOR GOVERNMENTAL FUNDSCapital Projects FundsCapital Projects Funds account for <strong>the</strong> acquisition or development <strong>of</strong> major capitalfacilities, except those projects financed by proprietary funds. Sources <strong>of</strong> revenue to<strong>the</strong>se funds include general obligation bond proceeds, federal and state grants,general property taxes, real estate excise taxes, sales taxes, interest earnings, andtransfers from o<strong>the</strong>r funds.Facility Replacement FundThis fund was established in 1988 for <strong>the</strong> replacement <strong>of</strong> existing generalgovernment facilities.General Government ImprovementsThis fund was established in 1992 to provide funding for minor capital improvementsnot related to parks, land acquisition, or major building replacements.Fire ImprovementsThis fund is to be used for <strong>the</strong> acquisition <strong>of</strong> land, development <strong>of</strong> land, andconstruction <strong>of</strong> fire facilities. Source <strong>of</strong> revenue from this fund comes primarily fromfire impact fees.125

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