(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.