E 21-8 Identification of fund type For each of the following events or transactions, identify the fund or funds that will be affected.

1. A governmental unit operates a municipal pool. Costs are intended to be recovered primarily from user charges.

2. A bond offering was issued at par to subsidize the construction of a new convention center.

3. A bond offering was issued at a premium to subsidize the construction of a new convention center.

4. A town receives a donation of cash that must be used for the benefit of the town’s bird sanctuary, which is not operated by the town.

5. A central computing center was established to handle the data processing needs of a municipality.

6. A local municipality provides water and sewer services to residents of nearby communities for a fee.

7. A village receives a grant from the state government. The funds are to be used solely for preserving wetlands.

8. Property taxes are levied by a city government.

9. A county government serves as a tax collection agency for all towns and cities located within the county.

10. A county government offers to pool the cash available for investment from cities located within its boundaries.

A formal agreement exists, and income will be recognized in the fund.