1.You are reviewing a CAFR. What is the correct order?

	a. Notes to the financial statements Management discussion and analysis Fund Financial statements Government-wide financial statements Required supplementary information other than MD&A
	b. GFOA Certificate (it is received one) Notes to the financial statement statistical section Management discussion and analysis Government-wide financial statements Fund Financial statements Required supplementary information other than MD&A
	c. Notes to the financial statements Management discussion and analysis Government-wide financial statements Fund Financial statements Required supplementary information other than MD&A
	d. GFOA Certificate (it is received one) Notes to the financial statement statistical section Management discussion and analysis Government-wide financial statements Fund Financial statements Required supplementary information other than MD&A

2. In the capital projects fund, an agency spends $1,000 on new construction of an office building. In the fund, the debit would be to:

a.	Building (long-term asset)
b.	Cash
c.	Expenditures
d.	Accounts Payable

3. A state/local electric utility that charges citizens and other residents for electricity (on the basis of electricity used. This is example of which type of fund?

a.	General
b.	Internal Service
c.	Permanent
d.	Enterprise