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32 - Special Revenue FundsSPECIAL REVENUE FUNDS Special Revenue Funds are Governmental Fund types used to account for the proceeds of specific revenue sources (other than for major capital projects) that are legally restricted to expenditures for specified purposes. A Special Revenue fund has been established for the following division: Golden Valley Human Services Commission Brookview Facility DWI Enforcement VOTF Lodging Tax Noah Joynes Youth Recreation