A strong economy has pumped more sales-tax revenues into city accounts. Utah law caps city surpluses at 18 percent of their general fund revenues. A good year put Provo $1.4 million over the cap. Here's how the city is spending it:

The surplus

• Budgeted FY08 General Fund revenues — $40,440,662

• Unreserved surplus — $8,712,185

• 18 percent cap — $7,279,317

Excess — $1,432,866

How Provo is spending it

• Land fund — $542,428

• Employee bonus — $350,000

• Joaquin Park land — $240,000

• City Center upgrade — $190,438

• Downtown Alliance — $110,000

Total — $1,432,866

Source: Provo City Finance Department