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I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />! <br /> <br />SPECIAL REVENUE FUNDS <br /> <br />Special Revenue Funds are used to account for <br />the proceeds of certain specific revenue sources <br />that are legally restricted to expenditures for <br />specified purposes. <br /> <br />The Revenue Sharing Fund is used to account for <br />Federal Revenue Sharing Entitlements and their <br />disposition. <br /> <br />The Parks Fund is used to account for the operations <br />and maintenance of all city-owned parks. Financing <br />is provided by miscellaneous revenues and Ad Valorem <br />tax. <br /> <br />-41- <br /> <br /> <br />