A Capital Project Is Completed,but $500,000 Remains in a Capital

A capital project is completed,but $500,000 remains in a capital projects fund.How should the government use the $500,000 remaining in the capital projects fund?

A) the government should retain the remaining funds in the capital projects fund for a potential future capital project
B) the government should consult provisions of relevant grant and bond issues,which may provide guidance regarding its use
C) the first-in,first out basis
D) residual amounts in a capital projects fund after completion of a project must be transferred to a debt service fund