The following are descriptions of actual funds found in state CAFRs.

1. The State of Pennsylvania reports an Allegheny Regional Asset District Sales and Use Tax Fund, which accounts for the collection of an additional 1% sales tax remitted by Allegheny County business entities to the Department of Revenue. On a monthly basis, the Treasury Department distributes the fund balance to qualified County entities.

2. Pennsylvanias Public Transportation Trust Fund provides dedicated funding for public transportation in the state. Revenues come from the Pennsylvania Turnpike Commission, a portion of the Sales and Use Tax, and transfers from the Public Transportation Assistance Fund and the Lottery Fund. Monies in this fund are disbursed as grants to public transit agencies for operating costs, capital and asset improvements, and programs of statewide significance.

3. The State of Iowa has an Office of Chief Information Officer Fund, that provides data processing services to other State departments and agencies.

4. Iowas Public Television Foundation Endowment is used to hold a restricted gift made to Iowa Public Television. Earnings of the gift are restricted for the acquisition and/or production of quality family programming.

5. The State of Oregon has a Housing and Community Services Fund that accounts for activities that finance multi-family rental housing and single-family mortgages for low- to moderate-income families. Mortgage loans related to these activities are financed with the proceeds of bonds issued under various bond indentures of trust. Mortgage loan payments and interest earnings on invested bond proceeds are used to pay debt service on the bonds.

6. Oregons Revenue Bond Fund accounts for the accumulation of resources for the payment of principal and interest on long-term revenue bonds not reported in proprietary funds. The portion of these bonds that is not self-supporting is funded by legislative appropriation.

Required

For each item, identify the type of fund (Custodial, Debt Service, Enterprise, Internal Service, Permanent, Special Revenue), and whether the fund uses modified accrual accounting or full accrual accounting.