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