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In previous sessions, we have talked about all the different revenue sources that governments may have. And we identified the fund structure, the fund categories, and the fund types. Now I want us to delve more into those revenue sources and tie them to the individual fund types. Let's start with something that I would consider relatively easy-- the general fund. What do you think would be the most common types of resources we would see in a general fund? John, what type of revenue sources do you think we see in the general fund? I think it would be more general kinds of governmental revenue. For local government, something like property tax or sales tax. For a state, probably personal income tax or their share of the sales tax, things of that nature. You basically hit upon a very common thing there. Everything you said there was tax. And it is very common-- in fact, most common-- to see taxes are levied accounted for within the general fund. That's not an absolute, and we will talk about some of the exceptions. But that is definitely going to be one of your larger chunks of resource in the general fund. But it's not the only. Alicia, can you think of some others? Fees for licenses and permits. OK. I would also think about intergovernmental funds. I mentioned those earlier. Perhaps the pass through funds that a state would collect on behalf of a local government and feed to that local government for either general purpose or specific purpose activities within the general fund. You're absolutely right. That is very common. And up to this point, I would argue that the revenue sources that you've mentioned for the general fund are primarily unrestricted. The governing board can appropriate those funds or those resources for whatever uses they so desire. Would something like penalties be in there, like parking tickets or something of that nature? Oh, absolutely. Penalties associated with functions that are accounted for within the general fund like police, obviously, parking tickets, speeding tickets, things of that nature. Other types of fines most definitely could be accounted for within the general fund. It's typically not a material amount, but definitely accounted there nonetheless. Is it possible to have restricted resources within the general fund? We keep talking about the general fund being this all encompassing fund to account for general government stuff for lack of a better way to describe it. But can we have restricted revenues there? Yeah. I think about public safety as one of the most fundamental activities accounted for within the general fund. And there are certain public safety revenue sources that are restricted to public safety purpose. So intergovernmental revenues-- I keep going back to them-- but that's one place where perhaps a state might subsidize the cost of public protection at the local level. And they'll flow those funds through the general fund because they're finding a general fund activity, a public safety activity. And that would apply not only to public safety. And I think you do a very good example of explaining a common situation. You can get grants or resources from other governments for a variety of functions and services that would be accounted for within the general fund. Not just public safety, but other activities as well. Social service would be another good one. Social services, parks and rec, cultural public works. There are a variety of functions and activities that may receive grant funding or similar type resources that are restricted for that particular purpose. Greg, it seems like we use the general fund to account for everything else, but really everything else being those most broad services that a governmental unit would provide. And I think about public safety as having restricted revenues flowing in. And one might think, well, because it's receiving restricted funds, perhaps it should be accounted for as a separate fund. But is it fair to say that even though there are restricted funds servicing it, because it's a general purpose, broad base obligation of the government and one of their most core functions, that although there are restricted revenues supporting that core function, they're not wholly supporting that core function, so they're not being accounted for in a separate fund? And I think you actually just answered your own question, the way you described that. Because many of these functions and services within the general fund that are receiving grants or similar type funding, that's not the majority, typically, of the resources needed to run that operation. Right. So that's not their primary resource. That's a great transition, though, to the special revenue funds. Because with the special revenue funds, we talked earlier about that fund being used to account for specific revenue sources. So what would be an example or some examples of specific revenue sources that a governmental entity may receive?