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Capital Projects Fund

Capital Projects Fund is a type of government fund used by State and Local governments for funds accounting. The fund is created in order to account for capital and financial resources to be used for construction or acquisition of roads, equipments, buildings or any other kind of fixed assets.

Capital Projects Funds are only for the ongoing projects. Once the project is over, capital project fund is closed. Every financial services department has a separate section to manage the capital projects. This section is always engaged in major construction or renovation projects.

Many schools and universities in United States have their Capital Projects Fund division. This division takes care of expansion or renovation schemes to be undertaken. Every state has legislature for Capital Projects funds that exerts the local and state government bodies to establish a fund for major capital purposes.

Generally, money to be deposited into the capital projects fund includes, but not be limited to, sale of bonds, proceeds from special levies, state apportionment proceeds, earnings from capital projects fund investments, and other sources as authorized by state legislature.

Every revenue source for capital projects fund is restricted to specific expenditures. For example, when revenue for capital projects fund in a School is generated from sale of bonds and special levies, the allowed expenditure is restricted to 1) buildings and sites as authorized by law, 2) Installation of efficient energy systems or improving the existing system, 3) renovation and rehabilitation of playgrounds. 4) Cost incurred during any school elections or any functions. 5) Costs associated with buying new hardware and licensing software to implement technological systems.

The capital projects funds statements are allocated in the budgets every year for infrastructure development of the school or university bodies. This budget is reflected in their Fund accounting statements every year. Many universities have hosted websites that shows the past, on going and future projects funds.


  • What is Capital Projects Funds?
  • What are the specific expenditures that the Capital Projects Funds are restricted to? is a pioneer in online tutoring and homework help. Our tutors are highly qualified in their subject areas and have been helping students since 2003. For immediate Capital Projects Fund homework help, use the homework-help form present on this page. You can also get help with your Capital Projects Fund homework by writing to

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