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Nonmajor Governmental Funds Capital Project Funds: School Capital Reserve Fund -accounts for property tax revenues dedicated to the acquisition of land for future school and park sites. County Capital Reserve Fund -accounts for accumulation of funds and revenues dedicated to address future County capital needs. Special Revenue Funds: Special Revenue Funds are used to account for financial resources that are restricted by law or administration action to finance particular functions or activities. Impact Fee Fund -accounts for fees assessed on new residential development within the County. These fees are to be used for the construction of public school facilities throughout the County. Community Development Fund -accounts for federal funds used for residential rehabilitation, street improvements, water and sewer, recreational facilities, relocation assistance in low income neighborhoods and affordable housing initiatives. This multi-year project is accounted for on a federal fiscal year basis. Section 8 Housing Fund -accounts for HUD-funded programs, Section 8 Vouchers Program. Grant Supported Fund -accounts for grants awarded for various County departments on the County's fiscal year basis. Grant Projects Fund -accounts for grants awarded for various County departments on a federal fiscal year basis. Emergency Telephone System Fund -accounts for revenues from E-911 subscriber fees and wireless 911 fees and expenditures associated with the purchase and maintenance of emergency communications equipment for the enhanced 911 computer aided dispatch system. Visitors' Bureau Fund -accounts for proceeds of a 2% County-wide hotel/motel occupancy tax which is used by the Visitors' Bureau to maximize the economic benefit derived from visitors to the County. Local Fire Districts Fund -accounts for the collection of special fire district taxes that are returned quarterly to the fire districts on a budgeted basis. Heusner Fund -accounts for donations made by private individuals for use in foster care programs administered by the Department of Social Services. Library Development Fund -accounts for donations made by private individuals for use in the County library. Adoption Enhancement Fund -accounts for monies collected by Social Services from parents for the fees related to the adoption of a child. Recreation Subdivision Fund -accounts for payments received from local developers to assist in construction of recreation projects in and around County subdivisions. Article 46 Sales Tax Fundaccounts for the revenues received from the Article 46 ¼ cents sales tax and the related project expenditures for the fund. Piedmont Food and Agricultural Processing Centeraccounts for the transactions of the Piedmont Food and Agricultural Processing Center located in Hillsborough and is a collaborative effort to expand agricultural and retail food based enterprise businesses in the four county area. Spay/Neuter Fund -accounts for donations and fees received by private individuals to promote pet sterilization throughout the county.