Section 37.05.500 - Special funds(a) The following funds shall be treated for accounting purposes as accounts in the general fund:(1) special revolving fund - surplus property (AS 44.68.130(c));(2) the vocational rehabilitation small business enterprise revolving fund (AS 23.15.130) .(b) There shall be created in the general fund for each of the funds designated in (a) of this section a reserve equal to the excess of revenue received by each fund over expenditures made from that fund.