The following are categories of funds :

A. Governmental funds

B. Proprietary funds

C. Fiduciary funds

For each of the following descriptive phrases, indicate the type of fund from the list above that best matches by placing the appropriate letter in the blank space next to the phrase.

_ 1. Includes permanent funds held in trust to be used for public purposes.

_ 2. Sometimes referred to as income-determination, business-like, or commercial-type funds.

_ 3. Any fund held by a government in an agent or trustee relationship for an external party.

_ 4. Used when the government collects taxes or amounts bequeathed from private citizens.

_ 5. Enterprise and internal service funds.