Choice "D" is correct. The capital projects fund uses the modified accrual basis of accounting. The capital projects fund is a GRaSPP fund which uses the modified accrual basis of accounting. Proprietary funds (SE) and fiduciary funds (PAPI) use the full accrual basis of accounting.Choice "a" is incorrect. Enterprise funds are proprietary (SE) funds and use the full accrual basis of accounting.Choice "b" is incorrect. Pension trust funds are fiduciary (PAPI) funds and use the full accrual basis of accounting.Choice "c" is incorrect. Proprietary funds include both enterprise funds and internal service funds which use the full accrual basis of accounting.