A. Receipts. All monies shall be identified by project when deposited in the capital improvement fund. Moneys may include grants, bonds, interfund transfers, or any other revenue source authorized by the city council. Interest and other miscellaneous earnings will be allocated to each project as appropriate or in an equitable manner as determined by the Finance Director.

B. Disbursements. Costs and expenses shall be paid from moneys available for each project. Costs may include disbursements necessary for acquisition, construction, or improvements related to completion of each project. Any remaining moneys after projects are completed may be reassigned as designated by source of funds or city council.