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  <br />  <br /> <br /> <br />SPECIAL REVENUE FUNDS <br />Special Revenue Funds are used to account for the proceeds of specific revenue sources that <br />are legally restricted to expenditures for specified purposes. <br /> <br />DEBT SERVICE FUNDS <br />Debt Service Funds are used to account for the accumulation of resources for, and payment of, <br />interest, principal and related costs on general long-term debt. <br /> <br />CAPITAL PROJECT FUNDS <br />Capital Project Funds account for financial resources to be used for the acquisition or <br />construction of major capital facilities (other than those financed by Proprietary Funds). <br /> <br />PERMANENT FUNDS <br />Permanent Funds account for financial resources that are legally restricted to the extent that only <br />earnings, and not the principal, may be used for purposes that support the City’s programs. <br />The City maintains one permanent fund – the Environment and Stewardship Fund. This fund <br />accounts for the use of funds received for environmental maintenance and improvements in the <br />Foxborough area, as well as funds received for the Preserve area. <br /> <br />   <br />103