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Agency Fund
A fiduciary account used by governmental entities to manage funds collected on behalf of others, such as taxes or grants.
Enterprise Fund
A fund used by a government to account for operations financed by user charges for services provided by the government.
Internal Service Fund
A fund used within governmental accounting to manage the costs and financing of services provided by one department to other departments on a cost-reimbursement basis.
General Fund
The primary operating fund of a governmental entity, covering most basic services like police, fire, sanitation, and general administration.
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