1. Which of the following ratios for a municipal government should not have a high number?
   1. Government Grants / Total Revenues
   2. Current Ratio
   3. Total Revenues / Total Expenditures
   4. Revenues from Property Taxes / Total Revenues

2. Which of the following is not one of the 8 steps for transforming governmental fund statements to government-wide statements?
   1. Eliminate inter-fund transactions
   2. Adjust for differences in basis of accounting
   3. Eliminate long-term assets and liabilities
   4. Consolidate the Internal service fund