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San Mateo City Charter.

5.08 Capital Improvement Funds.

The council shall create a capital improvement fund with such capital improvement accounts as may be required to finance the improvements specified in the creation of such accounts, and each such account shall remain inviolate except for the purposes for which it was created, whether general or specific unless the use of any such account for some other capital improvement purpose is authorized by the affirmative vote of at least a majority of the council plus one. When the purpose of any capital improvement account has been accomplished, the council may transfer any unexpended or unencumbered surplus remaining in such account to any other general or specific capital improvement account.