When a county receives cash advances under grants from the state, what account should it credit in its governmental-type funds if the grant eligibility requirements have not been met?

Select one:

A. Grant expenditures

B. Revenues - grants

C. Grants receivable

D. Advance from state government

The city council appropriates a portion of the government's current year-end fund balance to eliminate an anticipated budget deficit in next year's budget. Projected expenditures are anticipated to be greater than expected revenues next year. The appropriated portion of the current year's fund balance should be reported as:

Select one:

A. Restricted fund balance

B. Assigned fund balance

C. Nonspendable fund balance

D. Committed fund balance

E. Unassigned fund balance