The accounting and financial reporting for the General Fund is least similar to that of a

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The General Fund is the primary operating fund for most governmental entities and is used to account for all financial resources not accounted for in another fund. It uses the modified accrual basis of accounting and reports its financial activities in the government-wide financial statements. The accounting and financial reporting for pension trust funds are significantly different from General Funds due to the fund's specific purpose of providing for employee retirement benefits. Capital projects funds, debt service funds, and special revenue funds may have different revenue and expenditure streams, but they generally use the same accounting conventions as the General Fund.

The Accounting and Financial Reporting for the General Fund Is