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Special Revenue Fund Definition | Becker

Accounting Dictionary

Special Revenue Fund

Special revenue funds are set up to account for revenues from specific taxes or other earmarked sources that by law are designated to finance particular activities of a government. Note that transactions accounted for in expendable trust funds previous to GASB 34 are accounted for in special revenue funds under GASB 34. The expendable trust fund no longer exists as a fund type. See also governmental funds (GRASPP) and general fund and debt service fund and capital projects fund and permanent fund and expendable trust fund.

Related Terms:

Governmental Funds (GRASPP) [FARBAR]General Fund [FARBAR]Debt Service Fund [FARBAR]Capital Projects Fund [FARBAR]Permanent Fund [FARBAR]Expendable Trust Fund [FARBAR]Back to Dictionary

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