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I <br />SPECIAL REVENUE FUNDS <br />Special Revenue Funds are used to account for revenue derived from specific revenue sources that are legally <br />restricted to expenditures for specific purposes. <br />Park Fund - used to account for park dedication fees received to be used for land acquisition and park <br />development. <br />1 <br />Improvement and Equipment Capital Outlay Fund - used to replace non-enterprise, non-police City <br />equipment. <br />Building Capital Outlay Fund - used to partially finance building facilities construction and additions <br />through transfers from the General Fund. <br />Drug and Felony Forfeiture Fund - used to account for proceeds received from seizures relating to drug <br />and felony criminal activity, donations received for the police department, other appropriate revenues <br />authorized by the City Council, and all authorized related expenditures. <br />-55-