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Here is information for a county government: Governmental funds Enterprise funds Total assets and deferred outflows $ 45,000,000 $ 40,000,000 Total liabilities and deferred inflows

Here is information for a county government:

Governmental funds

Enterprise funds

Total assets and deferred outflows

$ 45,000,000

$ 40,000,000

Total liabilities and deferred inflows

44,000,000

38,000,000

Total revenues

250,000,000

290,000,000

Total expenditures/expenses

242,000,000

260,000,000

The county has four special revenue funds, with the following characteristics:

Beach preservation

Health education

Community protection

Emergency

call service

Total assets and deferred outflows

$ 2,000,000

$ 4,000,000

$ 4,800,000

$ 1,900,000

Total liabilities and deferred inflows

1,000,000

3,500,000

1,800,000

1,100,000

Total revenues

20,000,000

30,000,000

30,000,000

26,000,000

Total expenditures

15,000,000

26,000,000

25,000,000

24,000,000

Which of these special revenue funds also meet the second criterion for reporting as a major fund in the governmental funds financial statements, and therefore will be reported as major funds?

A.

Health education, community protection, and emergency call service funds

B.

Beach preservation and health education funds

C.

Health education and community protection funds

D.

Health education fund only

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