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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 />