<prompt> Translate the following text to SwahiliIf transferred to the General Fund, the penalties are recognized as nonexchange revenue in the Government-wide consolidated financial statements; if transferred to another entity, they are recognized as nonexchange revenue by the entity that receives the transfer.  <response>: Ikiwa zimehamishwa kwa Mfuko wa Jumla, adhabu zinatambuliwa kama mapato yasiyo ya kubadilishana katika taarifa za kifedha za serikali nzima; ikiwa zimehamishwa kwa chombo kingine, zinatambuliwa kama mapato yasiyo ya kubadilishana na chombo kinachopokea uhamisho. 