For the Following Items That Require Reconciliation Between Governmental Funds

question 24

Short Answer

For the following items that require reconciliation between governmental funds financial statements and governmental activities financial statements at the government-wide level according to GASB standards,indicate whether the reconciliation will (A)always be subtracted from fund balances-governmental funds,(B)always be added to fund balances-governmental funds,or (C)may be added to or subtracted from fund balances-governmental funds in arriving at net position of governmental activities.
_____ 1.Capital assets used in governmental activities
_____ 2.Long-term liabilities that are not payable in the current period
_____ 3.Net position of internal service funds that are primarily governmental in nature
_____ 4.Accrued interest payable not due in the current period

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Definitions:

Primary Prevention

Strategies or actions taken to prevent disease or injury before it ever occurs, focusing on preventing the risk factors themselves.

Clinic Focus

The primary area of healthcare or service specialization offered by a clinic.

Diagnosis

The identification of the nature and cause of a disease or condition through evaluation of patient history, examination, and review of diagnostic tests.

Health Promotion

A process of enabling people to increase control over, and to improve, their health.