The revenue from the systems development charge shall be placed in a separate account and used only for the cost of extra capacity facilities scheduled for construction or installation under a capital improvement program or for payment of debt due to construction or installation of extra capacity facilities. Design and administrative costs are a part of extra capacity facilities. Once construction or installation is underway or is completed, the design and administrative costs necessary for the work may be paid with the revenue. To provide for the expenditure of the revenue from the systems development charge, the City shall maintain a capital improvement program which shall distinguish the cost of extra capacity facilities from other capital costs. (Ord. 86-07 § 1, 1986.)