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SPECIAL REVENUE FUNDS <br />I <br />I <br />I <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 to 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 repLce non-enterprise, non-police City <br />equipment. <br />Building Capital Outlay Fund - used to panially finance building facilities construction and additions <br />through transfers from the General Fund. <br />-61-