Which of the following is a characteristic of a Special Revenue Fund that differentiates it from a General Fund?

a. A Special Revenue Fund is required to be budgeted on a multi-year basis.

b. A Special Revenue Fund is established only if a revenue source is restricted or committed to expenditure for a specific purpose.

c. A governmental entity may only have one Special Revenue Fund.

d. A Special Revenue Fund uses the total economic resources measurement focus.

e. All of the above characteristics differentiate a Special Revenue Fund from a General Fund.