(B107) Use FACTSII “D” for Direct domain value for the Reimb attribute. This chapter examines them together because many of the accounting and reporting aspects of these two fund types are the same. Working Capital - The unassigned General Fund balance provides working capital for eleven Governmental Funds General Fund Main operating fund and used to report resources not accounted for in another fund type (can only have 1) Special Revenue Funds Proceeds of specific revenue resources for specific expenditure purposes Capital Projects Funds Resources used for expenditure s It includes financial activity in the General Fund, as well as State-funded Special Revenue Funds and Debt Service Funds (spending from Capital Project Funds and Federal Funds is excluded). Since this is a comprehensive amendment, there are both increases and decreases of both revenues and expenditures. Monthly actual expenses by concept for each of the entities listed below are obtained from individual Budget-to-Actual reports provided by the various management teams at these entities. The General Fund Special revenue funds Capital project funds Note: If money received from governments, individuals, or organizations is restricted for the purchase or construction of high cost capital assets, it is recommended that a Capital Projects Fund be used 4. Special Revenue Fund Balance - The December 31, 2019 estimated fund balance is $8.5 million, a decrease of $300,000 from 2018. As a signific ant amount of financial activity occurs in funds outside of the General Fund, the State Operating Funds perspective is, in DOB’s view, a more 2. General, Special Revenue and Federal Fund Expenses: Component Units 1. Interpretations of certain terms within the definition of the special revenue Net transfers out of Special Revenue Funds were $900,000. To record payment and disbursement of funds from unexpended appropriations. A description of each special revenue fund may be found in the General Information Section. The general fund and special revenue funds are distinct. Monthly actual expenses by concept for each of the entities listed below are obtained from individual Budget-to-Actual reports provided by the various management teams at these entities. Special Fund TAFS to a General Fund TAFS (Transfer of Revenue) Special Fund (36X5222) General Fund (69X0160) Page 5 of 15 April 2006 . It discusses appropriate uses of the general fund and special revenue funds, when the government is required or elects to establish special revenue funds. Revenues were $600,000 over expenditures. the result of a thorough study of the over 800 revenues and expenditure accounts in the General and Special Revenue Funds as well as Capital and Debt Funds. General, Special Revenue and Federal Fund Expenses: Component Units 1. 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