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i. What system of classification of revenues is used in the governmental fund financial statements? (page number) ii. List the three most important sources of

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i. What system of classification of revenues is used in the governmental fund financial statements? (page number)

ii. List the three most important sources of General Fund revenues and the most important source of revenue for each major governmental fund. (page number)

iii. Do the notes clearly indicate recognition criteria for primary revenue sources? (page number)

iv. Does the County have any Special Revenue Funds? If yes, what are they? (page number)

Nonmajor Funds Total 4 3 1 Charges for sales and services Fines, forfeitures and penalties Pledged tobacco settlement proceeds 9 property owners 2 4 2 108,869 663,373 1 Health and sanitation 1 3 lic ways and facilities Recreation and culture 9 Interest and fiscal charges 2 Excess (deficiency) of revenues over (under) expenditures Other financing sources (uses): 0 Issuance of debt Total other financing sources (uses) Net change in fund balances Fund balances beginning

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