36. Which of the following is not a fiduciary fund? A. Private-Purpose Trust Fund. B. Investment Trust Fund. C. Pension Trust Fund. D. Permanent Fund. 37The terms used for classification of items on the Statement of Changes in Fiduciary Net Positi A. Revenues and Expenses. B. Additions and Deductions. C. Revenues and Expenditures. D. Contributions and Expenses. 38. funds are created when individuals or organizations contribute resources with the agr principal and/or income will be used to benefit individuals or private organizations. A. Agency B. Investment trust C. Private-purpose trust D. Permanent 39. The tax agency fund of Orange County collected $7,000,000 for a school district, $3,000,0o County Gen county General Fund, and $5,000,000 for a municipality located in the County employees handle the collections, and a 2.5 percent collection fee is charged all units except The total amount of revenue recognized by the county General Fund would be A. $390,000. B. $3,300,000 C. $3,390,000. D. $15,300,000. 40, An employee enrolls in a pension plan that will pay out 3% of the employee's average salar 3 years for each year of service have? A. Defined Contribution Plan. B. Normal Payout Plan. C. Defined Benefit Plan. D. None of the above. 41. Which of the following is not a reconciliation required by GASB? A. From governmental fund balance sheet to the Govemment-wide Statement of Net Position. B. From governmental fund Statement of Revenues, Expenditures, and Changes in Fund Balance Government-wide Statement of Activities C. From enterprise fund balance sheet to the Government-wide Statement of Net Assets D. None of the above, all these reconciliations are required