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SPECIAL REVENUE FUNDS SECTION 6 <br /> <br />INTRODUCTION <br /> <br />The City’s Special Revenue Funds include the Development Fees for Street Improvement <br />Fund (DFSI), Park Development Fees Fund, Underground Utility Fees Fund, Parking <br />Fund, Gas Tax Fund, Measure F Fund (VRF), Measure B Fund, Measure BB Fund, Asset <br />Seizure Fund, Heron Bay Landscape and Lighting Fund, Cherrywood Maintenance Fund, <br />Proposition 1B Fund, Special Grants Fund, Community Development Block Grant <br />(CDBG) Fund, HOME Fund, Housing In Lieu Fund, Affordable Housing Asset Fund, <br />Business Improvement District Fund, and the Public Education and Government (PEG) <br />Fund. Special Revenue Funds are used to account for revenue, derived from specific <br />taxes or other revenue sources that are restricted by law or administrative action to <br />expenditures for specified purpose. <br /> <br />Special Revenue Funds include revenues that have either restrictions on their use or <br />special reporting requirements, such as development impact fees for street improvements <br />or parks, gas tax revenues from the state, and in-lieu fees for the City's low/moderate <br />housing program. <br /> <br />Each special revenue fund in this section provides a brief description, a six-year forecast <br />of fund balance, revenues and expenditures, and on the major funds, analysis and <br />assumptions associated with the six-year forecast. <br /> <br />71 <br />93