[Code of Federal Regulations] [Title 25, Volume 1] [Revised as of April 1, 2005] From the U.S. Government Printing Office via GPO Access [CITE: 25CFR900] [Page 1105] TITLE 25--INDIANS CHAPTER V--BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR, AND INDIAN HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES PART 900_CONTRACTS UNDER THE INDIAN SELF-DETERMINATION AND EDUCATION ASSISTANCE ACT--Table of Contents Subpart H_Lease of Tribally-Owned Buildings by the Secretary Sec. 900.71 What type of reserve fund is anticipated for funds deposited into a reserve for replacement of facilities as specified in Sec. 900.70(c)? Reserve funds must be accounted for as a capital project fund or a special revenue fund.