You have recently started working as the controller for a small county. The county is preparing its financial statements for the comprehensive annual financial report and you have been given the following statement for review. You know that in addition to the General Fund the county has three other funds.

Required
After reviewing the statement, you realize it is not in the GASB format. To help your staff correct the statement, please make a list of the modifications or corrections that should be made to the statement, so it can be presented in the proper format.

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Statement of Revenues, Expenses, and Changes in Fund Balances Governmental Funds For the Year Ended December 31, 2017 (000s omitted) General Fund Other Governmental Funds Revenue and other financing sources: Taxes Licenses and permits Charges for services Intergovernmental revenue Fines and forfeits Debt proceeds Miscellaneous revenues $10,156 612 985 2,657 422 $1,437 325 15,157 5,919 23 7,379 Total Revenues and Other Financing Sources Expenses and other financing uses: government and debt service General Public safety and capital outlay Public works and capital outlay Culture and recreation and capital outlay Transfers out 3,187 6,257 3,269 2,088 604 15,405 S (248) 961 689 2,310 1,748 Total Expenses and Other Financing Uses Net Change in Fund Balances $1,671