1. Which of the following statements is correct?

1. The expected usage by the fire department of the services provided by the Central Garage vehicle maintenance internal service fund is budgeted in the fire departments appropriations budget.
2. Short-term interfund loans made by the general fund to other funds in the government are budgeted in the appropriations budget of the general fund.
3. A and B.
4. Neither A nor B.

2. Illinois has a two-year cycle for the assessment and collection of property taxes. For example, property taxes for 2020 will be assessed and levied in 2020 and then collected in 2021. Which of the following statements is correct?

1. On the lien date in 2020, property tax revenue is neither measureable nor available.
2. On the levy date in 2020, property tax revenue is measureable but not available.
3. A and B.
4. Neither A nor B.

3. On the balance sheet of a motor fuel tax special revenue fund for a city in Illinois, fund balance is reported as

1. Restricted.
2. Assigned.
3. Unassigned.
4. All of the above depending on the circumstances.