Special revenue fund definition

Special revenue fund means a fund used to account for the proceeds of specific revenue sources, other than those for major capital projects or those held by the government in a trustee capacity, that are legally restricted to expenditure for specified purposes.
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Special revenue fund means a fund properly authorized and used to finance particular
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Special revenue fund means the governmental fund that accounts for the proceeds of specific revenue sources (other than trusts, or revenues for major capital projects) that are legally restricted to expenditures for specified purposes.
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Examples of Special revenue fund in a sentence

  • Special revenue fund grants receivable are comprised of claims for reimbursement of costs under various federal and state grant programs.

  • Special revenue fund accounting is commonly used when revenue sources are exclusively designated for a specific purpose.

  • Special revenue fund – The special revenue fund for the City is made up of the following individual funds: Community Development Fund, Parking Lot Fund, Recreation Complex Fund, Water Fund, Sewer Fund, and Library Fund.

  • Special revenue fund is a major fund and is used to account for and report the proceeds of specific revenue sources that are restricted or committed to expenditure for specified purposes other than debt service or capital projects.

  • Special Revenue Fund: A Special revenue fund is used to account for the proceeds of specific revenue sources, other than capital projects, that are legally restricted to expenditures for specified purposes or otherwise segregated for accounting purposes.


More Definitions of Special revenue fund

Special revenue fund means the Jax Kids Book Club Special Revenue Fund established under Section 111.880, Ordinance Code.
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Special revenue fund means a fund properly authorized and used to finance particular activities from the receipts of specific taxes or other revenues.
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Special revenue fund. ’ means the: (A) Hospital and diagnostic laboratory
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Special revenue fund means a separate and distinct self-balancing fund recorded in the Brown County General Ledger. Funds in such an account are from specific revenue sources (in this case, asset seizures) and are legally restricted to expenditures for specific purposes. The amount termed "cash and investments" in such a fund consists of an allocation of total Brown County cash and investments which are deposited in bank accounts and other investments at the discretion of the Brown County Treasurer. Cash and investments may also include allocations of interest earnings.
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Special revenue fund means a fund properly authorized and used to finance particular activities from the receipts of specific taxes or other revenues. [1963 c.576 §3; 1971 c.513 §55; 1975 c.319 §2; 1977 c.102 §4; 1977 c.305 §1; 1979 c.686 §1; 1997 c.308 §3; 1997 c.541 §322; 1999 c.632
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Special revenue fund means a governmental fund used to record the receipt and use of resources, which, by law, generally accepted accounting principles, or County policy, must be kept distinct from the general revenues of the County.17 The $2 million investment by the Province was recorded as a Special Revenue Fund.
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Special revenue fund means a fund properly authorized and used to finance partic-
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