1. In the Basic Financial Statement section, in examining the proprietary fund Statement of Net Position, and the Statement of Revenues, Expenses, and Changes in Fund Net Position, as well as the Statement of Cash Flows.

2. What are the specific propriety fund categories that are reported on the proprietary fund Statement of Net Position?

3. List the assets and liability accounts (ignore amounts) that are reported on the propriety fund Statement of Net Position. If any of these accounts are non-current, so indicate.

4. On the Statement of Revenues, Expenses, and Changes in Fund Net Position, what is the net amount of revenues minus expenses described?

5.On the Statement of Revenues, Expenses, and Changes in Fund Net Position, how much depreciation expense is listed for each enterprise fund category?

6.On the Statement of Revenues, Expenses, and Changes in Fund Net Position, how much is the operating income (loss) for each of the specific enterprise funds listed?

7.Explain how the balance sheet for the General Fund is different from the Statement of Net Position of the state you are examining. Provide examples of notable differences.

OSCEOLA COUNTY, FLORIDA OSCEOLA COUNTY. FLORIDA NET POSITION Net Investment in Capital Assets Restricted for General Government Public Safety Physical Environment Transportation Economic Environment Human Services Culture and Recreation Court Related Debt Service Capital Projects Unrestricted Total Net Position OSCEOLA COUNTY, FLORIDA OSCEOLA COUNTY. FLORIDA NET POSITION Net Investment in Capital Assets Restricted for General Government Public Safety Physical Environment Transportation Economic Environment Human Services Culture and Recreation Court Related Debt Service Capital Projects Unrestricted Total Net Position