What type of fund is primarily used when a government imposes user charges to cover sanitation services?

The Enterprise Fund is specifically designed for operations that are intended to be financed and operated in a manner similar to private business enterprises. This means that the services provided, such as sanitation services in this case, are funded through user charges or fees. The intent behind creating an Enterprise Fund is to ensure that the costs of providing these services are directly linked to the revenues generated from the users who benefit from them.

In contrast, a General Fund is used for regular governmental operations and activities that are not funded by specialized sources. A Special Revenue Fund accounts for specific revenues that are earmarked for certain purposes, but it typically does not operate on a model of charging direct fees to users. An Agency Fund is used to account for resources held by a government in a custodial capacity, often not related to providing services directly to users. Hence, the Enterprise Fund is the appropriate choice for covering services funded through user charges.