Government entities usually organise their accounting systems on a fund basis.  A fund is a separate set of accounting records, segregated for purpose of carrying on an activity. It is established for accountability purposes to show that financial resources are being used for the permitted purposes. 

A fund will have balance sheet accounts consisting of assets, liabilities and fund balance, and a series of revenue and expenditure accounts. A fund balance is created or increased when the fund revenues exceeds the fund expenditures such that there is a surplus in any fiscal period. The balance sheet accounts identify the assets that belong to a fund, such as cash or a receivable; and what liabilities it owes, such an accounts payable. The difference between the fund's assets and liabilities equals the fund balance. A positive fund balance represents a financial resource available to finance expenditures of a following fiscal period. A deficit fund balance can only be recovered by having revenues exceed expenditures in a following fiscal period. So any additions made to this fund will consititute the contributions made to general fund balance in the financial statement.