$014-1$ Governments present both fund financial statements and government$-$wide financial state$-$

ments. Explain how the information reported in each type of statement is accumulated or

derived.

$014-2$ What information from governmental funds financial statements is used in the worksheet$($s$)$

for deriving governmental activities data for government$-$wide financial statements?

$014-3$ Explain the typical relationship$($s$)$ between governmental activities and$/$or business$-$type

activities in the government$-$wide financial statements and each of the following:

a$.$ Governmental Funds.

b$.$ Fiduciary Funds.

c$.$ Enterprise Funds.

d$.$ Internal Service Funds.

e$.$ General Capital Assets accounts.

f$.$ General Long$-$Term Liabilities accounts.

$014-4$ What types of worksheet adjustments for governmental activities are needed to address

the absence of GCA and GLTL from governmental fund financial statements?

$014-5$ What types of reconciliations are required to be presented in the Basic Financial Statements

to explain the differences between fund financial statements and government$-$wide financial

statements?

$014-6$ Do all governmental funds financial statement items require adjustment? If not, list several

accounts that are likely to be reported identically in the fund financial statement totals and in the

government$-$wide financial statements. List several that are likely to differ.