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Proprietary Fund Types
Funds used by a government to account for activities similar to those found in the private sector, where the determination of net income is necessary or useful.
Fund Financial Statements
Financial reports specifically prepared to show the financial position and results of operations for governmental funds and non-profit organizations.
Special Revenue Fund
A fund used by governments to account for revenue sources that are restricted or committed to expenditure for specified purposes other than debt service or capital projects.
Decrease in Financial Resources
A reduction in the amount of money, assets, or other financial means available to an individual or organization.
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