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Based on the June 3 0 , 2 0 2 1 ACFR of the County of Santa Clara ( a pdf file ) ( a

Based on the June 30,2021 ACFR of the County of Santa Clara (a pdf file)(a county NOT a city),
1) How does the government classify its governmental expenditures, by function or by object? Are the classifications approximately the same in both the government-wide and fund statements?
2) What are the major differences in expenditures/expenses (i.e., reconciling items) as they are reported in the governmental fund and the government-wide statements?
3) To and from which funds or component units have there been general fund transfer?
4) Does the entity report depreciation as an expense in its government-wide statements? If not, why not?
5) What types of other financing sources and uses does the governmental entity report in the general fund? What effect do these items have on the net change in fund balance for the year?

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