Which of the following fund types is not included in the government-wide financial statements?

Question

Quizplus · Accepted Answer

Pension Trust Fund is not included in the government-wide financial statements because it is considered a fiduciary fund, which reports assets held in trust for the benefit of participants and beneficiaries. The government-wide financial statements only include governmental activities and business-type activities. The General Fund, Capital Projects Fund, and Enterprise Fund are all types of governmental funds that are included in the government-wide financial statements.

Which of the Following Fund Types Is Not Included in the Government-Wide