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NONMAJOR GOVERNMENTAL FUNDS <br />Special Revenue - 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 particular <br />functions or activities of government. <br />Debt Service - Debt service funds account for the accumulation of resources for, and the payment of, general long-term debt principal, <br />interest and other related costs. <br />Capital Projects - Capital projects funds are used to account for the acquisition and construction of major capital facilities other than <br />those financed by proprietary funds. <br />-95- <br />