use the 2016 CAFR from the City of Pittsburg found at www.pittsburghpa.gov

http://apps.pittsburghpa.gov/co/DOCcafr2016.PDF

a- The city's Debt Service Funds have which of these fund balance classifications

b- The notes to the financial statements indicates the city has exposure to which of the following types of risk associated with its debt service and other governmental fund investments?

c- Using the schedule showing changes in debt, which statement best describes the amount of Council and Public Election General Obligation Debt sold and retired during the year.

d- Which of the following best describes the outstanding General Obligation Bonds for the city? Hint: Use the notes.

		More bonds were issued with premiums than with discounts which caused an increase in the carrying value of the bonds.
		More bonds were issued with premiums than with discounts which caused a decrease in the carrying value of the bonds.
		More bonds were issued with discounts than with premiums which caused an increase in the carrying value of the bonds.
		More bonds were issued with discounts than with premiums which caused a decrease in the carrying value of the bonds.