Section 4(1) in The Andhra Pradesh Municipalities (Preparation of Accounts) Rules, 2017
(1)The accounts of the Municipal Fund shall be segregated into the following funds for the purposes of record keeping and reporting. The funds other than General Funds shall be classified as Special Funds.(a)General Fund - accounts covering all activities which do not fall under any category referred below.(b)Capital Project Fund - accounts compressing moneys received from State Government or Central Government or other agencies for undertaking various activities.(c)Primary Education Fund - accounts covering activities relating to schools maintained by the municipality.
