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Special Revenue Funds <br />Special Revenue Funds are used to account for specific revenues that are legally restricted to <br />expenditures for particular purposes <br />Emergency Telephone System — accounts for the receipt and disbursement of funds for the <br />Cabarrus County Emergency 911 system. <br />Community Development Grant — accounts for the receipt and disbursement of grant funds <br />from the Community Development Block Grant. <br />Cabarrus Arena and Events Center — accounts for the operations of the County owned Arena <br />and Events Center and the annual Cabarrus County Fair. <br />Fire Districts — accounts for the receipt and disbursement of property taxes collected by <br />Cabarrus County and then remitted to each fire department for the purpose of providing fire <br />protection to a specific tax area. <br />Sheriff's Department — collects and appropriates federal and State funds received specifically <br />for the Cabarrus County Sheriff's Department. <br />Department of Aging — collects and appropriates contributions and private donations received <br />specifically for the Cabarrus County Department of Aging's Senior Citizen programs and <br />proj ects_ <br />Parks and Recreation Commission — collects and appropriates contributions and private <br />donations received specifically for the Cabarrus County Parks and Recreation's programs and <br />proj ects_ <br />