There is hereby established a fund to be known as the Harvard Road Mitigation Fund into which shall be deposited monies received by the City with expenditures authorized as are properly chargeable to the fund pursuant to section 8-3-5 of this Code. Monies in the fund shall be used for all purposes consistent with the Harvard Road mitigation plan including, but not limited to, the planning, developing and constructing of the improvements set forth in the plan including reasonably related administrative expenses. The fund accounting and all expenditures shall be according to rules developed by the State auditor. Annually during the budget process, the City shall estimate revenues and anticipated appropriations for this fund. (Ord. 83, 3-5-2002)