Choice "D" is correct. The debt service fund accounts for the accumulation of resources for, and the payment of, general long-term debt principal and interest. A special tax levy exclusively restricted for debt repayment would be most appropriately accounted for in a debt service fund.Choice "a" is incorrect. The general fund accounts for all the financial resources of the governmental entity, except those required to be accounted for in another fund. Resources collected to pay principal and/or interest on general obligation bonds are usually required to be accounted for in a debt service fund.Choice "b" is incorrect. The capital projects fund accounts for the financial resources to be used for the acquisition or construction of major capital facilities not accounted for in proprietary or trust funds. Resources collected to pay principal and/or interest on general obligation bonds are generally accounted for in a debt service fund.Choice "c" is incorrect. The special revenue fund accounts for the proceeds of specific revenue sources that are legally restricted to expenditure for specified purposes. Although receipts from a special tax levy would usually be accounted for in a special revenue fund, since the receipts are earmarked for interest payments on general obligation bonds, debt service fund is more appropriate.