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<br /> <br />NONMAJOR GOVERNMENTAL FUNDS <br /> <br /> <br /> <br />Special Revenue Funds – Special revenue funds are used to account for revenues derived from specific <br />taxes or other earmarked revenue sources. They are usually required by statutes, local ordinance, and/or <br />resolution to finance particular functions, activities, or governments. <br /> <br />Capital Project Funds – 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 proprietary funds).