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NONMAJOR GOVERNMENTAL FUNDS <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 />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). <br />