State whether the following sentences are true or false regarding the nature and uses of governmental-type funds. If the sentence is false, state why.
1. Debt service expenditures and capital outlays are never made directly from the General Fund.
2. Special Revenue Funds are used if the law restricts one or more specific sources of revenue, rather than general tax revenues, for specific purposes.
3. Special Revenue Funds cannot be used if a portion of the revenues are derived from transfers from the General Fund.
4. Capital Projects Funds are used to account for and report on all capital assets, whether they are financed from the proceeds of general obligation bonds or from revenue bonds sold by proprietary funds.
5. Debt Service Funds are used to accumulate resources for paying debt service in the current year, but not in future years.