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A Special Revenue Fund

Question 10

Multiple Choice

A Special Revenue Fund


A) Is used to account for resources restricted or committed to expenditures for capital outlay or debt service purposes.
B) Must be used to account for all expendable restricted or committed resources.
C) Must include resources from a revenue source that is restricted or committed to expenditures for specific purposes other than debt service or capital outlay.
D) Must be used to account for all nonexpendable, restricted or committed resources.

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