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r <br />—5 <br />t i <br />f <br />t <br />f * <br />y <br />SPECIAL REVENUE FUNDS <br />Special Revenue Funds are used to account for revenue derived from specific revenue sources that are <br />legally restricted to expenditures for specific purposes. <br />Park Fund - used ic account for park dedication fees received to be used for land acquisition and park <br />development. <br />Improvement and Equipment Capital Outlay Fund - used to replace non-enterprise, non-police City <br />equipment. <br />Bidlding Capital Outlay Fund - used to partially finance building facilities construction and additions <br />through transfers from the General Fund. <br />-58-