Use the provided information to complete the steps in the box below.

Presented in the following table is selected information from the 2016 financial statements of the various individual funds of Ohio City.

Fund	Assets and Deferred Outflows	Liabilities and Deferred Inflows	Revenues	Expenditures	Expenses
General	$ 23,302,000	$14,281,000	$181,300,000	$114,375,000
Grants Special Revenue	7,630,000	6,550,000	5,750,000	5,735,000
School Special Revenue	14,250,000	9,000,000	66,000,000	63,000,000
Debt Service	14,000,000	820,000	545,000	9,300,000
Capital Projects	48,000,000	1,025,000	4,130,000	21,250,000
Transit EF	11,300,000	175,000	3,600,000		$ 5,001,000
Water & Sewer EF	166,000,000	36,250,000	25,500,000		21,200,000
Civic Center EF	10,600,000	501,000	2,500,000		3,440,000
Public Parking EF	22,200,000	9,150,000	1,820,000		1,800,000
Fleet Management ISF	9,635,000	260,000	3,215,000		3,930,000
Risk Management ISF	11,950,000	8,960,000	7,715,000		8,005,000

Required Steps

Identify which funds of Ohio City are, at a minimum, required to be reported as major funds.