The fiduciary fund used in the case is a Pension Trust Fund. Compare the primary forms of accountability as among
(1) the General Fund and Special Revenue Funds,
(2) Capital Projects Funds, and
(3) Trust and Agency Funds.
Is it possible and/or permissible to account for more than one type of trust or agency relationship within a single Trust Fund or Agency Fund? Explain. How could internal (interfund or intergovernmental) Agency Funds be used to facilitate a governmental unit's financial management and accounting processes?