Identify Appropriate Fund

Following are some common activities or transactions of a state or local government.

1. Public safety programs financed by general revenues.

2. Proceeds of a state grant to be used to finance construction of a community center.

3. Operations of a municipal water authority, financed by user fees.

4. Accumulation of payroll deductions from local employees for health insurance premiums, to be remitted to various insurance companies.

5. Activities of a central motor pool that provides services to various government agencies.

6. Transactions of a state employee retirement plan.

7. Investments made by an external investment pool.

8. Purchase of materials for the construction of a county courthouse.

9. Payment of interest on general obligation bonds.

10. Payment of salaries to municipal employees.

11. Purchase of trees for town parks, funded by federal grants.

12. Accumulation of money to be used to pay interest on general obligation bonds.

13. Activities of a park trust, where income from non-spendable trust investments is restricted to the funding of maintenance costs for public parks.

14. Student activity fees collected by a public university on behalf of the Student Association.

Required

Indicate the type of fund in which each activity or transaction should be recorded by a state or local government.