24.The activities of which fund type do not appear in the governmental activities section of the government-wide financial statements?

a.Special revenue fund

b.Permanent fund

c.Custodial fund

d.Capital projects fund

26.In the statement of net position, the net position section is displayed using the same categories for

a.Governmental funds and proprietary funds.

b.Government-wide statements and proprietary funds.

c.Proprietary funds and fiduciary funds.

d.Government-wide statements and fiduciary funds.

27.The year-end balance of amounts due from an enterprise fund to the general fund is reported

a.only on the balance sheet of governmental funds.

b.only on the government-wide statement of net position.

c.on the government-wide statement of net position and on the balance sheet of governmental funds.

d.on none of the financial statements.

28.Which group is most likely to be a user of a county's financial statements?

a.Stockholders

b.Internal Revenue Service

c.Citizens

d.Credit market representatives