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Non Major Governmental Funds <br />Special Revenue <br />Special Revenue Funds are used to account for specific revenues that are legally restricted to expenditures <br />for particular purposes <br />Telecommunications - accounts for the revenue and expenditures in the administration, maintenance, and <br />participant activities divisions for Telecommunications <br />Community Development - accounts for the revenue and expenditures related to the City's building code <br />enforcement, development and redevelopment activities. <br />Charitable Gambling - accounts for the revenue and expenditures used from charitable gambling <br />Information Technology - accounts for the revenue and expenditures used to provide information <br />technology <br />Capital Projects <br />Capital Projects Funds are used to account for the acquisition and construction of major capital facilities <br />other than those financed by proprietary funds. <br />Equipment Fund - used for the purchase of heavy machinery and motorized equipment <br />