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<br />NonMajor Governmental Funds <br />Special Revenue <br />Special revenue funds are used to account for the proceeds of proceeds of specific revenue sources that are <br />legally restricted to expenditures for specified purposes. They are usually required by statute or local <br />ordinance to finance particular functions or activities of government. <br />Debt Service <br />Debt service funds account for the accumulation of resources for, and the payment of, general long-term <br />debt principal, interest and other related costs. <br />Capital Projects <br />Capital projects funds are used to account for the acquisition and construction of major capital facilities <br />other than those financed by proprietary funds. <br />