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Background <br />• Definition of a CIP Project <br />• A project (building, improvements, infrastructure) that <br />has a cost of $100,000 or more and a useful life of two <br />years or more <br />• Funding Sources <br />• General Fund (Utility Users' Tax) — transfer to Capital <br />Outlay Fund <br />• Restricted funds: <br />• Special Revenue Funds (Gas Tax, Measure A, Transportation <br />Grants) <br />• Capital Project Funds (Impact Fees) <br />• Enterprise Funds (Parking, Sewer, Water) <br />Redwood <br />City Po ��va <br />