(a) The following funds shall be treated for accounting purposes as accounts in the general fund:


(1) [Repealed, Sec. 92 ch 36 SLA 1990].


(2) special revolving fund - surplus property (AS 44.68.130
(c));


(3) [Repealed, Sec. 49 ch 32 SLA 1971].


(4) [Repealed, Sec. 92 ch 36 SLA 1990].


(5) the vocational rehabilitation small business enterprise revolving fund (AS 23.15.130
);


(6) [Repealed, Sec. 92 ch 36 SLA 1990].


(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.