Directions:	Choose a mid-sized city in Indiana. Obtain their CAFR online at the city's website. Use the Table of Contents as a guide to find the answers to the following questions. Put your answers in the shaded boxes.
City you chose:
1. (2 pts.)	What is the dollar amount of general capital assets for the city you chose for the most recent comprehensive annual financial statement that is available? On which statement did you find this information. Provide the page number.
2. (4 pts.)	Why are general capital assets reported on the statement of net assets on the government-wide statements but not on the governmental funds balance sheet (in your own words)? Use the two reconciliation statements to guide your answer. One is the reconciliation of government-wide governmental activities net position to governmental funds fund balance. The other is the reconciliation of the change in government-wide governmental activities net position to the change in governmental funds fund balances.
3. (4 pts.)	What is the long-term liability for Other Post-Employment Benefits (OPEB) for the city you chose? Name two places in the financial statements where this number can be found and provide the page number. What is OPEB (in your own words)?