comparison of budgeted and actual activity. 2. From the Statement of Net Position, list the following: (a) unrestricted net position - governmental activities, (b) unrestricted net position - business type activities, (c) restricted net position by restriction - governmental activites, (d) restricted net position by restriction - business type activities. 3. From the Statement of Activities, list the following: (a) net program expense (or revenue) - governmental activities, (b) net program expense (or revenue) - business type activities, (c) change in net postion - governmental activities, (d) change in net position - business type activities.