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A fiduciary fund financial statement should contain columns for which of the following? Multiple Choice A single column for custodial funds, a single column for trust funds, and a total column. A single column for custodial funds, a column for each type of trust fund, and a total column. A single column for custodial funds and a column for each type of trust fund. A column for each type of custodial fund and a column for each type of trust fund. not-for-profit organization incurred $10,000 in management and general expenses in the current fiscol year. When reporting the expenses by function, he $10,000 would be reported as: Muitiple Choice A deduction from program fevenue. Fundraising expense. Program services expenses. Supporting services expenses. Two major rating agencies (Moody's and Standard and Poor's) for governments have developed quantitative tools for assessing credit nisk. Which of the following general factors is used by both rating agencies in assessing credit risk? Mutiple Choice Economy Budgetary flexibility. Revenue dispersion, Geographic location. Generally accepted government auditing standards (GAGAS) require: Mutiple Choice Auditois conducting a GAGAS audit to complete 80 hours of continuing professiond education directly retated to the governmem environment overy year. An audit organization conducting a GAGAS audit to undergo an external peer review each yeac Documentation of supervisory review of the evidence that supports the findings and conclusions contained in the audit repant. All of the above