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16 <br />• <br />$F'ECIAL REVENUE FUNDS <br />^ Proceeds of specific revenue source that are <br />restricted or committed should be recognized as <br />revenue in the special revenue fund and not in <br />i the fund initially receiving them. <br />^ If the government no longer expects that a <br />substantial portion of the inflows will derive from <br />restricted or committed revenue source, then the <br />resources should be reported in the general fund. <br />caP <br />Current Definition: <br />Capital Project Funds are used to account for <br />financial resources to be used for the acquisition <br />or construction of major capital facilities. <br />• All Capital Reserve Funds must now be <br />combined with the Capital Projects Fund <br />^ The restricted portion of the reserve will not be <br />either restricted or committed fund balance <br />within the fund. <br />• <br />• <br />