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r <br />c <br />r <br />t <br />SPECIAL REVENUE FUNDS <br />Special Revenue Funds are used to account for revenue derived from specific <br />revenue sources that are legally restricted to expenditures for specific <br />purposes. <br />Park Fund - useo to account for park dedication fees received to be used for <br />land acquisition and park development. <br />Improvement and Equipment Capital Outlay Fund - used to replace non-enterprise, <br />non-police City equipment. <br />Building Capital Outlay Fund - used to partially finance building facilities <br />construction tnd additions through transfers from the General Fund. <br />-57-