Describe how the fiduciary fund categories could change under the GASB exposure draft for fiduciary funds? What current fund type would be discon- tinued, and where would those activities be reported in the future? Benton County maintains a tax agency fund for use by the County Treasurer to record receivables, collections, and disbursements of all property tax col- lections to all other units of government in the county. For FY 2016-2017, the following taxes were assessed: Benton County General Fund Town of Thomas Town of Hart Benton County School District Various Special Districts $18,250,000 6,000,000 4,000,000 18,250,000 4,800,000 $51,300,000 Total