Cash ows t of Program Revenue of Finascial Position 20. The first FASB issued dealing solely with not-for-profits was a) FAS8 74 b) FASB 93 c) FASB 95 d) FASB 116 21. In the Statement of Cash Flows for a private not-for-protit, a cash contribuation of s would be included in which section? endowment which will be invested in long-term marketable securities 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 shoukd generally be presented on the government-wide financial statement a) In the business-type activities column. b) In the internal service fund column. c) In the governmental activities column. d) These balances 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 MD&A c) Required Supplemental Information d) Financial Trends b)