Sweetwater County Sheriff's Office maintains a fund to which it transfers the phone company commissions it earns on inmates' payphone calls. The monies collected are used to provide inmate amenitiesbooks and magazines, writing paper, postage stamps, chewing gum, and so on. The resources of the fund are periodically transferred to the general fund, from which they are appropriated and expended. Should the fund be accounted for as a privatepurpose trust fund (a fiduciary fund) or a governmental fund, such as a special revenue fund?