Miscellaneous Grants Fund - Accounts for revenues received and expenditures made for various City projects fully or partially funded by outside grants. Funding sources are primarily received from the State of California. Capital Projects Fund - Accounts for expenditures relating to the City’s individual capital projects. It is used to account for capital improvements such as the construction, repair, and upgrade of City facilities; streets; storm drains; sewers; and park facilities. Vehicle Replacement Fund - Contains cost reimbursements from departments that utilize the City’s Fleet Services Division for maintenance of vehicles and equipment. Also included in this fund are reimbursed rental charges for vehicles assigned to particular departments. Maintenance charges are based on historical records of the particular vehicle, and rental charges are based on the estimated future replacement value of the vehicle. The Vehicle Replacement Fund uses the accrual method of accounting. 118