Fiduciary funds are Multiple Choice Funds used to account for all financial resources except those required to be accounted for in another fund. Funds used to account for resources that are restricted or committed for a specific purpose other than debt payments or capital projects. Funds used to account for a government's ongoing organizations and activities that are similar to those operated by for-profit organizations. Funds used to account for monies held by the government in a trustee or agency capacity. Funds used to account for the activities of a government that are carried out primarily to provide services to citizens.