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Capital Projects Funds <br />The Capital Projects Funds are used to account for the acquisition and construction of major <br />capital facilities other than those financed by proprietary funds and trust funds <br />Public School Building — collects State public school funds and lottery proceeds and disbursing <br />the funds for smaller non -debt school capital projects. <br />Capital Projects — constructs, renovates and equips smaller non -debt Capital projects for the <br />County. <br />Construction and Renovations — constructs, renovates and equips larger Capital projects for the <br />County through the use of debt and non -debt sources. <br />School Construction — This fund accounts for planning, design, construction and /or renovation <br />of schools with Certificates of Participation, Lottery proceeds and contributions from the General <br />and Capital Reserve funds. <br />2009 School Construction — accounts for the construction and renovation of schools for the <br />Cabarrus County School system through the use of non -debt Capital Reserve funds. <br />Capital Reserve —maintains funds for future County and School capital projects. <br />Utility — maintains funds for future County utility projects. <br />Small Projects — collects and appropriates general fund revenues and federal and State grant <br />funds received specifically for use by the appropriate Cabarrus County Department who has <br />received the funds. <br />Adequate Facilities — through special legislative authority, collects and appropriates voluntary <br />mitigation fees for school facilities, land, architect, improvements or furniture and fixtures at the <br />direction of the Cabarrus County Board of Commissioners. <br />Cannon Memorial Library — collects and appropriates contributions and private donations <br />received specifically for the Cabarrus County libraries to purchase books or to use on library <br />programs and projects. <br />Justice Center Construction Fund — This fund accounts for the planning, design and <br />construction of a Jail Annex Building, Sheriff's Administration Building and a Jail Housing <br />Unit. <br />