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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 />DEBT SERVICE FUNDS <br />The Debt Service Funds are used to account for the accumulation of resources for, <br />and payment of, interest, principal and related costs on long-term debt. <br />CAPITAL PROJECT FUNDS <br />The Capital Project Funds account for financial resources to be used for the <br />acquisition or construction of major capital facilities (other than those financed by <br />Proprietary Funds). <br />93 <br />