Identification of Fiduciary Funds. Following is a list of fund names and descriptions from comprehensive annual financial reports (CAFRs). Indicate which of the following are fiduciary funds. If not a fiduciary fund, identify which type of fund should be used to account for the activities and explain why that fund is most appropriate. Tri-Centennial Fund. Accounts for money raised or contributed by several local area governments and other organizations. The purpose is to ensure availability of resources to celebrate the United States Tri-Centennial in 2076. Perpetual Care Fund. Accounts for endowed gifts and investment earnings dedicated to perpetual care of the city's cemeteries. Poudre River Public Library District Fund. Accounts for cash and investments held by the city on behalf of Poudre River Public Library District. School Impact Fee Fund. The city collects school impact fees as part of the cost of building permits issued. Money must be remitted periodically to the local school district, a legally separate government that is not a component unit of the city.