9, Which of the following is not a reqsired repor ion? b) Statement of Cash Flows Statement of Financisi Position 20. The first FASB issued dealing solely with not-for-profits was a) FASB 74 b) FASB 93 c) FASB 95 d) FASB 116 21. In the Statement of Cash Flows for a private not-for-profit, a cash contribution of a non-spendable endowment which will be invested in long-term marketable seeurities would be included in which section? a) Operating activities b) Investing activities c) Capital and related financing activities d) Financing activities 22 Any internal service fund balances that are not eliminated in the consolidation process should generally be presented on the government in -wide financial statements: a) In the business-type activities column. b) In the internal service fund column. In the goven fundoo c) In the governmental activities colunn. by in the iusiness-type agtiveriment-wide fi d) These bala nces should not be presented on the government-wide financial statements. 23. Which of the following ratios for a municipal government should not have a high number a) Government Grants/Total Revenues b) Current Ratio c) Total Revenues/ Total Expenditures d) Revenues from Property Taxes / Total Revenues 24. Which of the following does not belong in the Financial Section of the CAFR? a) Auditors' Opinion +b) MD&A c) Required Supplemental Information d) Financial Trends