Page 233 - City of McAllen - Approved Annual Budget Book FY 24-25

Adopted Budget 2025 City of McAllen, Texas

CAPITAL PROJECTS FUNDS

The Capital Improvement Fund is a major fund that was established to account for all resources used for the
acquisition and/or construction of capital facilities except those financed by proprietary fund types.

The Quinta Mazatlan - Center for Urban Ecology is a major fund that was established to account for all resources
used for the construction of Quinta Mazatlan Center of Urban Ecology�

The Reservoir Development Fund is a major fund that was established to account for expenses used on the
development of the reservoir�

The Traffic / Drainage Bond Fund is a non-major fund that was established to account for all expenses in undertaking
all Drainage and Traffic improvements.

The Parks Facility / Fire Station #2 Fund is a non-major fund that was established to account for all the expenses
for construction and completion of a Parks and Fire Station #2 Facilities�

The Infrastructure and Improvements Fund is a major fund that was established to account for resources used for
the acquisition and/or construction of capital for improvements to the City�

The Street Improvement Construction Fund is a non-major fund that was established to account for all the expenses
for construction and completion of roadways funded with General Obligations funds�

The Sports Facility Construction Fund is a non-major fund that was established to account for all the expenses for
construction of sports complexes as funded with General Obligations funds�

The Information Technology Fund is a non-major fund that was established to account for all expenses related to
the implementation of strategic technology projects�

The Water and Wastewater Depreciation Funds are non-major funds that were established for the sole purpose of
replacing fixed assets. Funding is transferred from the Water and Wastewater Fund.

The Water and Wastewater Capital Improvement Funds/Bond Construction Funds are non-major funds that were
established to account for all major projects such as: plant expansions, rehabilitation of water and sewer lines, future
annexations, rehabilitation of water towers, etc� Bond issues and Water and Wastewater revenues are sources for funding
these projects�
The Sanitation Depreciation Fund is a non-major fund that was established for the sole purpose of replacing fixed
assets� Funding has been provided by a rate increase in the Sanitation Fund�
The Champion Lakes Golf Course Depreciation Fund is a non-major fund established for the sole purpose of replacing
fixed assets. Funding has been provided by the Champion Lakes Golf Course Fund.
The Convention Center Depreciation/Performing Art Depreciation Funds are non-major funds that were established
for the sole purpose of renovation of the Convention facility and the Performing Arts facility�
The Passenger Facility Charge Fund is a non-major fund that was established to account for the resources received
under Federal Aviation Regulation Part 158, which authorize the collection of a passenger facility charge fee to be
used for capital improvements for the Airport�

The Customer Facility Charge Fund is a non-major fund that was established to account for resources received by
charges to the rental car concessioners operating at the Airport to fund capital improvements and/or operating costs
attributable to rental car facilities and infrastructure�

The Airport Capital Improvement Fund is a non-major fund that was established to account for resources received
from the Federal Aviation Administration and to account for all capital improvements associated with the grants received�

The Bridge & Anzalduas Capital Improvement Funds are non-major funds that were established to account for capital
improvements to the existing international bridges crossing�

The Anzalduas Cargo Construction Fund is a major fund that was established to account for the resources received
and expenditures related to the construction of northbound facilities and improvements to the southbound facilities
to allow the Anzalduas International Bridge to become a fully commercial bridge�

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