Which of the following may be accounted for in an agency fund?

Agency funds are used to account for resources held by a government in a trustee capacity or as an agent for individuals or other governmental entities. These funds typically do not involve any commitments or obligations to use the resources for the government’s own purposes.

The correct response highlights that both cash collections related to no-commitment special-assessment debt and escheat resources held for other governments fit the characteristics required for accounting within an agency fund.

When considering cash collections related to no-commitment special-assessment debt, these funds are collected from property owners specifically to pay for benefits received and do not become a liability or revenue for the government itself. Instead, they are simply passing through the government's hands, thus qualifying for the agency fund treatment.

Additionally, escheat resources, which are funds that revert to the state when individuals cannot be located or identified, also align with the agency fund principles as they are held for the benefit of others and not utilized by the government for its own purposes.

In summary, options B and C rightly represent scenarios that fit within the agency fund framework, resulting in the correct choice being the combination of both.