While looking at the financial statements from the point of view of a financial analyst. Write down the unrestricted net position balances for each of the major enterprise funds and (if you have a CAFR) the nonmajor enterprise funds and the internal service funds. Look at the long-term debt of major enterprise funds. Can you tell from the statements or the notes whether the debt is general obligation or revenue in nature? Write down the income before contributions, extraordinary items, special items, and transfers for each of the funds. Compare these numbers with prior years, if the information is provided in your financial statements. Look at the transfers. 

Can you tell if the general government is subsidizing or is subsidized by enterprise funds?

 

The document that I've been using is the San Diego CAFR. The link is : https://www.sandiegocounty.gov/content/sdc/auditor/annual_report21.html