Matching Funds with Transactions. Choose the letter of the sample transaction in the right-hand column that would most likely be reported in the fund listed in the left-hand column.
Fund Example
1. Agency a. Construction of highways, bridges, or parks.
2. Capital projects b. Administrative expenses of the city manager’s
3. Debt service office. c. Gills in which (he principal must be invested and preserved but the investment earnings must be used to provide scholarships to children of police officers who died in the line of duty.
4. Enterprise d. Costs of a central purchasing and warehouse function.
5, General
6. Internal service
7. Investment trust
8. Private-purpose trust e. Assets held for external government participants in the government’s investment pool for the Special revenue the purpose of earning investment income.
9. Permanent
10. Private-purpose trust
f: Gills in which the principal must be invested and preserved but the investment earnings can be used for public purposes.
g. Costs of operating a municipal swimming pool.
h. Grant revenues restricted for particular operating purposes.
i. Assets held in trust to provide retirement benefits for municipal workers.
j. Principal and interest payments on general long-term debt.
k. Taxes collected on behalf of another governmental unit.