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Processes and Policies
Fiduciary Fund Types
Fiduciary funds are used to account for resources held by the City as a trustee or agent. Fiduciary funds account
for assets held by the city in a trustee capacity or as an agent for individuals, private organizations, other
governments, and/or other funds. The city currently only budgets for the Retiree Healthcare Trust.
Capital Project Funds
Capital project funds are used to account for financial resources dedicated to the acquisition of major capital
facilities and the implementation of capital-oriented city initiatives.
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