Issuance of a Short-Term Bond Anticipation Note-To Provide Temporary Financing

Issuance of a short-term bond anticipation note-to provide temporary financing for a general government capital project-that does not meet the requirements for treatment as long-term debt:

A) does not increase fund balance of the Capital Projects Fund CPF.
B) increases fund balance of the CPF because they are issued in anticipation of issuing long-term debt.
C) would affect the General Long-Term Liabilities GLTL list.
D) would normally be repaid from a Debt Service Fund DSF.