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1 <br />1 <br />1 <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 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 />Debt Service <br />Debt service funds account for the accumulation of resources for, and the payment of, genera] lonb term debt <br />principal, interest and other related costs. <br />Capital Projects - TIF Districts <br />Tax Increment Financing Districts fund is used to account for administrative and development costs associated with <br />the various tax ineremeot financing projects. <br />