When governments construct projects that are financed with special assessment debt,to be paid back by affected property owners,those projects would never be accounted for in capital projects funds.
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Q1: Bond refunding is repurchasing bonds from bondholders
Q23: An encumbrance in a capital project fund
Q24: The current and long-term portions of General
Q34: Interest revenues accrued at year-end on investments
Q36: Debt service funds are used to account
Q37: Capital project funds only exist for the
Q38: Capital projects funds are not normally included
Q41: Special Projects Fund is a fund type
Q41: Fund basis financial statements in which capital
Q59: Permanent funds account for resources that are
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