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Nonmajor Governmental Funds <br />Capital Projects Funds (continued) <br />2005 General Obligation Bond Fund – This fund is used to fund projects that benefit the City in general. <br />A specific project from this issue is the construction of the police facility. <br />2006 Certificate of Obligation Bonds Fund – This fund is used to account for the proceeds and <br />expenditures related to the Police Facility, a Sports Complex (Joint Venture), South La Porte Trunk <br />Sewer and various other Water/Sewer projects. <br />2006 General Obligation Bonds Fund - This fund is used to account for the proceeds and expenditures <br />related to the Westside Park Improvements. <br />2007 Certificate of Obligation Bonds Fund – This fund is used to account for the proceeds and <br />expenditures related to wastewater treatment plant improvements, sports complex and golf cart path <br />improvements. <br />2010 Certificates of Obligation Bond Fund – This fund is used to account for the proceeds and <br />expenditures related to street, drainage and park improvements. <br />Drainage Improvements – This fund is used to account for the proceeds and expenditures related to the <br />drainage fees collected. <br />59 <br /> <br />