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NONMAJOR GOVERNMENTAL FUNDS <br />Special Revenue — Special revenue funds are used to account for the proceeds of specific revenue <br />sources that are legally restricted to expenditures for specified purposes. They are usually required by <br />statute or local ordinance to finance particular functions or activities of government. <br />Debt Service — Debt service funds account for the accumulation of resources for, and the payment of, <br />general long-term debt principal, interest and other related costs. <br />Capital Projects — Capital projects funds are used to account for the acquisition and construction of <br />major capital facilities other than those financed by proprietary funds. <br />(94) <br />