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1.

The following are some of the financial statements required in the State of New York CAFR:

1. Government-wide statement: statement of net position

2. Government-wide statement: statement of activities

3. Fund statement: balance sheet?governmental funds

4. Fund statement: statement of revenues, expenditures and changes in fund balances?governmental funds

5. Fund statement: statement of net position-proprietary funds

6. Fund statement: statement of revenues, expenses and changes in net position?proprietary funds

For each of the following balances related to the financial performance of the State of New York, indicate the number(s) of the statements on which the balance is reported.

Accrued pension liability for current employees, governmental fund employees

a. 1 and 3

b. 1 only

c. 3 only

d. 5 only

2.

The following are some of the financial statements required in the State of New York CAFR:

1. Government-wide statement: statement of net position
2. Government-wide statement: statement of activities
3. Fund statement: balance sheet-governmental funds
4. Fund statement: statement of revenues, expenditures and changes in fund balances?governmental funds
5. Fund statement: statement of net position-proprietary funds
6. Fund statement: statement of revenues, expenses and changes in net position-proprietary funds

For each of the following balances related to the financial performance of the State of New York, indicate thenumber(s) of the statements on which the balance is reported.

Bonds payable, enterprise funds

a. 1 and 3

b. 5 only

c. 1 only

d. 1 and 5

3.

The following are some of the financial statements required in the State of New York CAFR:

1. Government-wide statement: statement of net position
2. Government-wide statement: statement of activities
3. Fund statement: balance sheet-governmental funds
4. Fund statement: statement of revenues, expenditures and changes in fund balances?governmental funds
5. Fund statement: statement of net position-proprietary funds
6. Fund statement: statement of revenues, expenses and changes in net position-proprietary funds

For each of the following balances related to the financial performance of the State of New York, indicate thenumber(s) of the statements on which the balance is reported.

Depreciation expense on general fund assets

a. 2 and 4

b. 2 only

c. 2, 4 and 6

d. 4 only

4.

The following is information for a county (in millions):

Total governmental fund balances $ 138

Bonds payable-governmental funds 690

Accrued pension liabilities-governmental funds 130

Capital assets-governmental funds 790

Accrued other liabilities-governmental funds 128

Other long-term assets-governmental funds 48

The net position of governmental activities is (in millions)

a. $ 28

b. $ 248

c. $1,568

d. $ 172

5.