A capital projects fund of a local government must be reported as major if Total liabilities of that fund are 10% of the total liabilities of all governmental funds and 5% of the total liabilities of all governmental and enterprise funds combined. O Total expenditures of that fund are 10% of the total expenditures of all governmental funds and 2% of the total expenditures of all governmental and enterprise funds combined. O Total assets of that fund are 5% of the total assets of all governmental funds and 2% of the total assets of all governmental and enterprise funds combined. O Total revenues of that fund are 6% of the total revenues of all governmental funds and 3% of the total revenues of all governmental and enterprise funds combined