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Debt Service Fund
A fund established to account for the accumulation of resources for, and the payment of, long-term debt principal and interest.
General Fund
The primary operating fund of a government, financing a variety of its general activities and services.
Governmental Fund Financial Statements
These are financial reports that detail the financial position and results of operations of governmental funds, focusing on the sources, uses, and balances of expendable financial resources.
Governmental Fund
Fiscal and accounting entities used by governments to manage resources derived from tax and other revenues for specific purposes.
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