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General Fund


In Governmental Account, it's the fund used to account for all assets and liabilities of a non-profit entity, except those particularly assigned for other purposes in another more specialized fund. It is the primary operating fund of a governmental unit. Much of the usual activities of a municipality are supported by the general fund.

Examples are the purchase of supplies and meeting operating expenditures. Most municipalities operate on a fiscal year calendar. At the end of the fiscal year, projects and expenditures come in lower than projected and there is an excess amount in the "General Fund" that needs to be spent as one-time money. Check with your accounting department around May/June to determine if your agency’s request for an Armored Vehicle might be purchased using the "General Fund."