7. A county receives a federal grant to be used for community health programs. This gran is reported in a. An enterprise funds b. A permanent funds C. A special revenue funds d. A custodial funds 8. A government always has only one a. General fund b. Capital project fund C. Special revenue fund d. Enterprise fund 9. The governmental funds balance sheet will never report a. Restricted fund balance b. Property taxes receivable C. Accounts payable d. Long term bonds payable 10. Resources from federal grants required to be spent on specific activities are reported in which fund balance category of a country's fund balance sheet a. Assigned b. Committed c. Restricted d. Nonspendable 11. A county general fund has $400 in estimated revenues, $5 in estimated other financing uses. The beginning of year budget entry for the general fund will include a debit to a. appropriations b. estimated other financing uses C. fund balance unassigned d. fund balance restricted 12. a municipality's general fund transmits cash to the debt service fund to finance principal payment on general obligation debt. The debt service fund is not expected to pay the general fund back. How will this transaction be recorded by the general fund and the debt service fund? a. Increase in current receivables / increase in current receivables b. Other financing use / other financing source c. Other financing use / increase in current payable d. Expenditures / revenue