This local funding source is generated from a surcharge applied to
registration fees for various athletic program activities. Revenues that
exceed expenses are used to make specific improvements to athletic fields and
facilities.
AQ - Advance Acquisition:
This funding source provides resources from sources such as property tax,
sales tax or special revenues to be used for the acquisition of real estate or right-of-way for public purposes. This
funding source may come from local, state or federal funds.
BR - Bridge Replacement:
This federal funding source provides resources to assist the City to replace or
rehabilitate deficient highway bridges.
CD - Community Development Block Grant (CDBG):
This federal funding source is from the City's
CDBG Entitlement appropriation and used to fund projects recommended by the Community Development Task
Force. Federal guidelines require that a minimum of 70% of these funds be spent on projects and programs that
benefit low- and moderate-income persons within the community.
CF - Community Improvement Financing:
This local funding source is generated from City approved
Redevelopment Projects and provides resources through bonds, generated by tax increment financing, as guided by
Community Development Law provided in the Nebraska State Statutes.
CM - Congestion Management Air Quality:
This federal funding source provides resources to fund
projects and programs in air quality non-attainment and maintenance areas for ozone, carbon monoxide (CO), and
small particulate matter (PM-10) which reduce transportation related emissions.
CO - Lancaster County:
Provided by Lancaster County to support specific projects. This funding source
represents pay-as-you-go contributions from general funds for capital projects with or without other funding sources.
DC - Developer Contribution:
This funding source is generated from private development to support
specific public projects.
FA - Federal Aid:
These funds include any Federal subsidy received in aid of a public undertaking.
GF - Golf Capital Improvements:
This local funding source is generated from golf course revenues that
exceed expenses and used to make golf course improvements.
GO - General Obligation Bonds:
These bonds are backed by the full faith and credit of the City and require
voter approval. The City pays the principal and interest on General Obligation Bonds through a property tax levy.
GR - General Revenues:
The general fund provides resources from sources such as property tax and
sales tax for general operating functions of City departments. This local funding source represents pay-as-you-go
contributions from the general fund for capital projects with or without other funding sources.
HB - Highway Allocation Bonds:
These bonds are payable from a specific source of revenue (Federal fuel tax, State fuel tax,
and City wheel tax). These funds are designated for projects throughout the City to rehabilitate,
construct and improve streets, intersections/interchanges, sidewalks, bikeways and trails, safety
projects, intelligent transportation infrastructure, and landscaping in connection with street
improvement projects. These funds are also used in the study, design, acquisition of easements
or right-of-way to support public projects.
IF - Impact Fees:
This local funding source is dedicated for new infrastructure in the following
categories: water, wastewater, parks, and arterial streets. An impact fee charge is levied against new development to
generate revenue to support specific public projects. Impact fees are a one-time, up front charge paid by new
construction only. The fees can generally be used on public projects within the district that it is collected.
KF - Keno Funds:
This local funding source is provided through an agreement between the City and
Keno operators within the corporate limits. A percentage of gross receipts from gaming operations are to be used for
the purchase, establishment, maintenance or expansion of park and recreational services and library programs and
facilities.
LA - Land Sale Proceeds:
This local funding source is provided through the sale of City surplus property.
The revenues generated are used for specific public projects.
LF - Landfill Revenue:
This local funding source is generated from disposal fees levied on commercial
refuse haulers and residents. Revenue that exceeds expenses are used to make landfill improvements.
MF - Municipal Infrastructure Redevelopment Fund (MIRF):
Provided by the State of Nebraska
through annual appropriations and must be used for public infrastructure projects.
NE - State Revenue or Aid:
These funds include any State subsidy received in aid of a public
undertaking.
NH - Federal National Highway System:
Provides federal resources for improvements to roads and
related infrastructure that are part of the National Highway System.
OF - Other Financing:
This revenue refers to sources of funding that are not normally used in the context
of the City's CIP program.
OT - Occupation Tax (Solid Waste):
This local funding source was implemented in 2003 and levies a tax on the disposal
of waste in the municipal landfill to support the City's inetgrated solid waste
management system.
PB - Transportation Enhancement:
This federal funding source provides resources for transportation-
related activities that are designed to strengthen the cultural, aesthetic, and environmental aspects of the
transportation system.
PC - Federal Urban Area Projects:
This federal funding source is designated for urbanized areas with
over 200,000 population and provides resources for a variety of eligible transportation projects.
PP - STPP Hazard Elimination:
This federal funding source provides resources for safety improvements
on any public road for activities including railroad crossings, public transportation facilities and public pedestrian
and bicycle pathways, and trails.
RA - Revenue Anticipation:
A short-term debt security issued on the premise that future revenues will be
sufficient to meet repayment obligations.
RB - Revenue Bonds:
These Bonds are payable from a specific source of revenue and do not pledge the
full faith and credit of the issuer. Revenue Bonds are payable from sources of revenue that do not affect the property
tax rate. The City uses revenue bonds for Lincoln Water System, Lincoln Wastewater and Parking Garage public
projects. Lincoln Electric System may also use revenue bonds to fund specific projects.
RR - Residential Rehabilitation Fund:
A portion of the Street Improvement Vehicle Tax (WC) is specifically dedicated
to be used only for the purpose of rehabilitating existing residential streets.
RT - Railroad Transportation Safety District:
This local funding source is generated by a county-wide
public entity - the Railroad Transportation Safety District, which has taxing authority to levy a property tax. These
funds are designated for projects throughout the City and County to eliminate automobile and railroad conflicts.
SC - Service Charges:
Income generated by the City's Parking Garages or other services and facilities.
Revenues that exceed expenses are used to make specific improvements or construct facilities.
SF - State/Federal Funds:
State and Federal funds received in aid of a public undertaking.
SO - Highway Allocation Funds:
State and Federal fuel tax collections allocated to the City via a State
funding formula. These funds are designated for projects throughout the City to rehabilitate, construct and improve
streets, intersections/ interchanges, sidewalks, bikeways and trails, safety projects, intelligent transportation
infrastructure, and landscaping in connection with street improvement projects. These funds are also used in the
study, design, acquisition of easements or right-of-way to support public projects.
SR - Special Reserves:
Existing fund balances which have accumulated in a particular fund and have not
been designated for a specific use.
TF - Tennis Fees:
This local funding source is generated from tennis program activities. Revenues that
exceed expenses are used to make specific improvements to tennis facilities.
TM - State - Train Mile Tax:
State tax on rail traffic passing through the City and used for constructing,
rehabilitating, relocating or modifying railroad grade separation facilities.
UF - User Fees:
This local funding source is generated from user fee revenues from City services.
Revenues that exceed expenses are used to support specific public projects.
UK - UNKNOWN:
Generally used when a specific funding source has not yet been identified.
UR - Utility Revenues:
This local funding source is from a specific source of revenue. Utility Revenues
are from sources of revenue that do not affect the property tax rate. Lincoln Electric System, Lincoln Water System
and Lincoln Wastewater use utility revenues for capital improvement projects.
WC - City Wheel Tax, New Construction:
This local funding source is generated by a City tax on all vehicles registered
within the corporate limits. A portion of the Street Improvement Vehicle Tax is
specifically dedicated to only fund the construction, design, and right-of-way
acquisition of streets, roads, alleys, public ways, or parts thereof, or for
the amortization of bonded indebtedness when created for such purposes.
WR - City Residual Wheel Tax:
This local funding source is generated by a City tax on all vehicles
registered within the corporate limits. A portion of the Street Improvement
Vehicle Tax is dedicated to fund street improvements and/or new construction in
the City.
Capital Improvement Program