Governmental funds are Multiple Choice 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. 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 all financial resources except those required to be accounted for in another fund.