Funds Other Than the General Fund Must Be Considered a Major

question 90

Multiple Choice

Funds other than the General Fund must be considered a major fund when

• A) total assets, liabilities, revenues, or expenditures/expenses of that fund constitute 10 percent of either the governmental or enterprise category.
• B) total assets, liabilities, revenues, or expenditures/expenses of that fund are 5 percent of the total of the governmental and enterprise category.
• C) conditions of either A or B exist.
• D) conditions of both A and B exist.

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