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