Governments use different funds for their accounting. It is all about keeping a close eye on where the money is coming in and going out, ensuring it is spent correctly. Its setup helps avoid overspending or putting money where it is not supposed to go$.$ Accounting foundation and measurement is all about when and what you record in the books. Let us flip the script for a second. Sure, having everything in separate funds means better control, but could it make things clunky when the government needs to move fast, like in emergencies? How can governments keep that tight control but still be nimble enough to handle unexpected stuff? What is the balance between sticking to the rules and being flexible when it counts?