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Unformatted text preview: a. General fund b. Special revenue fund c. Capital projects fund d. Debt service fund e. Permanent fund Proprietary f. Internal service fund g. Enterprise fund Fiduciary h. Pension trust fund i. Investment trust fund j. Private-purpose trust fund k. Agency funds The purpose of each fund is individually discussed below: a. General fund : All financial resources except those required to be accounted for in another fund are accounted for in the general fund. b. Special revenue fund : The proceeds of specific revenue sources that are legally restricted for specified purposes are accounted for in the special revenue fund. c. Capital projects fund : Financial resources to be used for the acquisition or construction of major capital projects that will benefit a large population are accounted for in the capital projects fund....
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- Fall '11