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We say that the state and local fund structure is used as a mechanism for accountability. Please use two specific examples within the fund structure

We say that the state and local fund structure is used as a mechanism for accountability. Please use two specific examples within the fund structure to show how it serves the purpose of accountability.
Why is it that the government budget is more likely to grow than shrink from year to year?
When it comes to budget preparation, in terms of both revenue and expenditure forecasting, why is the focus primarily on the general fund?

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