The operations of agency funds will be included in which of the following statements? The fiduciary funds Statement of Fund Net Assets The Statement of Changes in Net Assets The Government-wide Financial Statements All of the above 2. GASB Statement 31, Accounting and Financial Reporting for Certain Investments and for External Investment Pools, does not apply to which of the following investment types? External investment pools Open-end mutual funds Debt securities Investments of pension funds 3. Indicate which of the following would not be an example of an internal service fund: City Self-Insurance Fund City Print Shop City Data Processing Service Center City Airport 4. The City of Springfield has three pension plans: a locally administered police plan for which it is trustee, a statewide cost sharing plan and a statewide agency plan. The City would include in its CAFR financial statements for: All three plan The locally administered plan plus the statewide agency plan Both statewide plans The locally administered plan only 5. Where in the Comprehensive Annual Financial Report would one find the accrued actuarial pension liability, in cases where the government has made the required annual contributions? The Statement of Fiduciary Net Assets The Required Supplementary Information Schedule of Funding Progress Both of the above Neither of the above 6. Governmental units use which fund type to account for services provided to the general public on a user-charge basis? General fund Enterprise fund Permanent fund Internal service fund 7. The City of Sycamore has investments in bonds. These bonds have an amortized cost of $998,000 and a market value of $1,001,000. The market value is quoted and available in the financial press. The original cost of the bonds was $996,000. The par value at maturity will be $1,000,000. The amount at which the investments would be reported is: $ 996,000 $ 998,000 $ 1,000,000 $ 1,001,000 8. In the Statement of Net Assets for proprietary funds, GASB requires a classified format where current assets, noncurrent assets, current liabilities and noncurrent liabilities are presented: Separately Combined Intermingled Not at all 9. Impact fees imposed on commercial developers by an enterprise fund and not associated with specific projects or improvements are recorded as Transfers from the enterprise fund to a capital projects fund Operating revenues to the enterprise fund Capital contributions to the enterprise fund Unearned revenue to the enterprise fund 10. The estimated costs of closure of solid waste landfills are measured using: Actual future costs Actual closure costs Historical costs Current costs These are my questions