A special revenue fund records money that must be kept separate from the county’s general revenues.
The separation can come from law, accounting rules, county policy, a special tax, user charges, service fees, or another specific purpose.
Why It Matters
Special revenue funds are one reason a budget total can be misleading without context. Money in one fund may not be available for a different service.
Common Misunderstanding
A balance in a special revenue fund is not automatically available for any county priority. The fund’s source and legal purpose matter.