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All the following are enterprise funds except:0 pointsGarbage CollectionSwimming PollAirportCentralized government motor pool

Question

All the following are enterprise funds except:

  • Garbage Collection
  • Swimming Pool
  • Airport
  • Centralized government motor pool
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Solution

To determine which of the options is not an enterprise fund, we need to understand what an enterprise fund is. An enterprise fund is a type of accounting fund used by government entities to account for business-like activities that provide goods or services to the public. These activities are typically self-supporting and are expected to generate enough revenue to cover their costs.

Now, let's analyze each option:

  1. Garbage Collection: This is a service provided to the public and is typically funded through user fees or taxes. It generates revenue and is self-supporting, so it can be considered an enterprise fund.

  2. Swimming Pool: Similar to garbage collection, a swimming pool is a facility that provides a service to the public and is funded through user fees. It also generates revenue and can be considered an enterprise fund.

  3. Airport: Airports are typically large-scale operations that provide various services to the public, such as passenger and cargo transportation. They generate significant revenue through fees, rentals, and other sources. Therefore, an airport can be considered an enterprise fund.

  4. Centralized government motor pool: This option refers to a centralized fleet management system for government vehicles. While it may provide a service to government agencies, it is not typically open to the public and does not generate revenue. Therefore, it is not an enterprise fund.

Based on this analysis, the option that is not an enterprise fund is the centralized government motor pool.

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