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E2-13 (Identification of funds) GF General Fund EF Enterprise Fund SRF Special Revenue Fund ISF Internal Service Fund CPF Capital Projects Fund PTF Pension Trust
E2-13 (Identification of funds) GF General Fund EF Enterprise Fund SRF Special Revenue Fund ISF Internal Service Fund CPF Capital Projects Fund PTF Pension Trust Fund DSF Debt Service Fund ITF PF Permanent Fund PPTF Investment Trust Fund Private-Purpose Trust Fund AF Agency Fund For each of the following situations, indicate which fund would be used to report the transaction. Note: Several of the transactions require using more than one fund. 1. A city-owned airport sent bills for landing fees to various airlines. 2. The fund that operates a central motor pool sent bills at the end of the month to all city agencies that used the motor pool. 3. A county received cash from three school districts in accordance with a state law that requires counties to invest temporarily idle cash on behalf of all school districts in the county. 4. A state collected a special fee of $75 from each resident who owned a motor vehicle. The revenues were dedicated to financing a special road improvement program. 5. A city sent a check for $3 million to a fund that accumulates resources for the purpose of paying postemployment health care benefits to its employees
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