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I <br />11 <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <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 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 replace non-enterprise, non-police City <br />equipment. <br />Building Capital Outlay Fund - used to partially finance building facilities con.struction and additions <br />through transfers from the General Fund <br />-63-