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CPA funds may not be spent on ordinary maintenance or annual operating expenses; only capital <br /> improvements are allowed. In addition, CPA funds may not be used for horse or dog racing facilities, or <br /> for a stadium,gymnasium, or similar structure. This prohibition has generally been interpreted to mean <br /> that CPA funds may be used only for outdoor, land-based recreational uses and facilities. <br /> CPA funds may be used for the acquisition of land to be used for recreation, or for the creation of new <br /> recreational facilities on land a community already owns. A 2012 amendment to CPA broadened the law <br /> to also allow for the rehabilitation of existing, outdoor recreational facilities.The amendment made it <br /> clear that with respect to land for recreational use, "rehabilitation" could include the replacement of <br /> playground equipment and other capital improvements to the land or the facilities thereon to make <br /> them more functional for their intended recreational use. <br /> Another change ushered in by the 2012 amendment was a prohibition on the use of CPA funds for the <br /> acquisition of artificial turf for athletic fields. Communities may still use their CPA funds for other <br /> aspects of a field project, but must appropriate non-CPA funds to acquire the artificial turf surface. <br />