Which of the following is NOT considered a type of fiduciary fund?

The General Fund is not considered a type of fiduciary fund because it serves a fundamentally different purpose within governmental accounting. Fiduciary funds are used to account for resources that a government holds in a trustee capacity for others, which means these funds do not belong to the governmental entity itself but are instead managed on behalf of individuals, organizations, or other governments.

In contrast, the General Fund represents the main operating fund of a government and is used to account for all financial resources that are not required to be accounted for in other funds. This includes revenues and expenditures associated with the day-to-day operations of the government, such as public safety, education, and infrastructure maintenance. Therefore, while fiduciary funds focus on the stewardship of resources for others, the General Fund represents the core financial functions and activities of the government itself.