Special Revenue Funds

Special Revenue funds account for the proceeds of specific revenue sources (other than expendable trusts, major capital projects, and higher education sources) that are legally restricted for specified purposes. Significant Special Revenue Funds include the following:

Transportation Fund:
to account for motor vehicle taxes, receipts and transportation related federal revenues collected for the purposes of payment of debt service requirements and budgeted appropriations made to the Department of Transportation. The Department of Transportation is responsible for all aspects of the planning, development, maintenance, and improvement of transportation in the state.

Workers' Compensation Administration:
to account for assessments collected for the purpose of covering the administrative costs of the Workers' Compensation Commission.

Banking:
to account for monies collected from various banking institutions throughout the state.

Consumer Counsel and Public Utility Control:
to account for monies collected from various public utility companies.

Insurance:
to account for monies collected from authorized insurers within the state.

Criminal Injuries Compensation:
to account for monies collected from the criminal injuries board.

Regional Market Fund:
to account for rents and other monies collected for the purpose of providing for the payment of expenses relating to the operation and maintenance of the regional market.

Mashantucket Pequot Fund:
to account for casino gambling monies collected from the Mashantucket Pequot Tribe in Ledyard to be used for the purpose of distribution to towns.

Soldiers, Sailors, and Marines Fund:
to account for interest earned for the purpose of furnishing food, wearing apparel, medical or surgical care, or funeral expenses of soldiers, sailors, and marines who served in any branch of military service.

Employment Security Administration:
to account for monies collected from various sources for the purpose of defraying the cost of the administration of unemployment compensation.

Grants and Loan Programs:
to account for monies collected for the purpose of giving various grants to local governments, organizations, and individuals.

Environmental Programs:
to account for monies collected for the purpose of providing funds for various environmental programs throughout the state.

Housing Programs:
to account for monies collected for the purpose of providing funds for various housing programs throughout the state.

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