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NON‐MAJOR GOVERNMENTAL FUNDS 
SPECIAL REVENUE FUNDS 
Escambia County Restricted
– to account for monies donated to the County for a specific purpose. 
Development 
– to account for the development and operation of industrial parks, enforcement of ordinances and 
statutes to enhance the quality of life, developmental impact fees on the natural habitat of the Perdido Beach Mouse 
(an endangered species per Florida Fish and Wildlife Agency), and revenues and expenditures associated with the 
planning and development of the County’s “Southwest Corridor” road project. 
Mass Transit Fund 
‐ to account for the operation and maintenance of the Escambia County Transit System.   Financing 
is provided from user fees, reimbursement from the City of Pensacola and an Urban Mass Transit Administration 
operating grant. 
Grant Projects
– to account for financing provided from various State and Federal grants, such as Federal Emergency 
Management Agency (FEMA), Mosquito and Anthropod control, affordable housing programs and CDBG and HUD 
Housing programs. 
Tourist Promotion Fund 
to account for revenues restricted for promotion, development and advertisement of 
Escambia County tourism.  Financing is provided by a tourist development tax levied under Chapter 125.0104 Florida 
Statutes.  
Public Safety Programs
– to account for revenues and costs associated with various programs such as themisdemeanor 
probation program, deputies training programs, law enforcement forfeiture proceedings, traffic control and parking 
violations, family mediation, fire protection and emergency 9‐1‐1 operations. 
Bob Sikes Toll Facilities Fund 
to account for monies received from tolls, rates, fees, permits and passes for the 
operation, maintenance and debt service of the bridge, and other expenses for parks and recreation on Santa Rosa 
Island as approved by the Board of County Commissioners. 
Transportation and Drainage Fund 
– to account for monies collected through permits, fees and certain taxes and 
assessments.  These monies are expended on engineering, street lighting, transportation, and road project that benefit 
those citizens of the unincorporated areas of the County. 
Clerk’s Programs 
to account for monies collected according to Chapter 28.24, Florida Statutes to be used exclusively 
for equipment, personnel training, and technical assistance in modernizing the official records system and to pay for 
equipment and start up costs necessitated by a statewide recording system.  Also to account for revenues and costs for 
court related fees, charges, costs, fines and other monetary penalties. 
Sheriff’s Programs
– to account for the collection and expenditure of U.S. Treasury and U.S. Justice forfeiture sharing 
programs, as well as monies received from various Federal and State grants.  This also includes the revenues and 
expenditures generated by the jail commissary. 
DEBT SERVICE FUND
– to account for the resources accumulated and payments made for principal and interest on long‐
term debt of governmental funds. 
CAPITAL PROJECTS FUND
– to account for resources designated for use on various capital improvements; to account 
for local option gas taxes used for the acquisition and construction of new roads, special assessments to property 
owners for the specifically benefited properties and loan proceeds used for the engineering study on the feasibility of 
Interstate 110 extension; and to financing provided by grants from the Federal Transit Administration for the cost of 
machinery, equipment, and office furniture for the Mass Transit activity for the County.