SPECIAL REVENUE FUNDS
Statements:
| EXHIBIT C | Balance Sheet |
| SCHEDULE C-1 | Statement of Cash Receipts and Disbursements |
Comments:
Special revenue funds account for the proceeds of specific revenue sources (other than for major capital projects) that are legally restricted to expenditure for specified purposes.
Transportation Fund Statements:
| SCHEDULE C-2 | Balance Sheet |
| SCHEDULE C-3 | Statement of Unappropriated Surplus |
| SCHEDULE C-4 | Statement of Estimated and Realized Revenue |
| SCHEDULE C-5 | Statement of Appropriations and Expenditures |
Comments:
The Transportation Fund operates under a budget adopted by the General Assembly. Its major sources of revenue are motor fuels taxes and motor vehicle receipts.
Other Budgeted Special Revenue Funds:
| SCHEDULE C-6 | Statement of Appropriations and Expenditures |
Grant Funds:
| SCHEDULE C-7 | Non-Transportation Grants - Statements of Appropriations and Expenditures |
| SCHEDULE C-8 | Transportation Grants - Statements of Appropriations and Expenditures |
Comments:
Grant Fund appropriation and expenditure information was formerly found in Schedules B-3 and C-5. The grants were transferred from the budgeted General and Transportation funds to two new funds in the Special revenue fund group in FY 2004 per PA 04-02, Sec. 80(b) and Sec. 81