Search the Internet for the basic financial statements of several state or local governments.

1. Do any of the governments report negative balances of unrestricted net position for governmental activities? , For business-type activities?

2. What classifications of program revenues are presented? Do any present more than the minimum required classifications?

3. Do any of the governments present indirect expenses in a separate column?

4. What funds are reported as major funds? How many major funds does each government present?