Which of the following is not an objective of federal financial reporting? A. Budgetary Integrity B. Increase Taxpayer Awareness C. Stewardship D. Operating Performance  

Which of the following is not a category of program revenue reported on the statement of activities at the government-wide level? A. General program revenues. B. Charges for services. C. Operating grants and contributions. D. Capital grants and contributions.

The Town of Ashland levied property taxes in the amount of $800,000. The town estimates that 1 percent will be uncollectible. The journal entry to record the tax levy will include A. A debit to cash for $792,000.B. A credit to revenues for $792,000.C. A debit to estimated uncollectible current taxes for $8,000.D. A debit to estimated revenues for $800,000.

When a city borrows cash short-term in anticipation of the receipt of property tax revenues, which account would it credit? A. Property taxes receivable B. Property tax revenues C. Estimated other financing sources D. Tax anticipation notes payable

Which of the following would appropriately be reported in the financial section of a CAFR? A. An MD&A B. Other supplementary information, such as combining and individual fund financial statements C. Notes to the financial statements D. All of the above

A city government collects local option gasoline taxes legally restricted to pay for a new bridge construction.  Which fund should account for the receipt of the gasoline taxes? A. Special revenue fund B. Capital projects fund C. Private-purpose trust fund D. General fund

 Which of the following statement(s) are not included in the proprietary funds for a government entity: A. Statement of Revenues, Expenditures, and Changes in Fund Balances B. Statement of Cash Flows C. Statement of Net Position D. All of the above are included  

The Appropriations account of a governmental fund is credited when: A. The budgetary accounts are closed. B. The budget is recorded. C. Supplies are purchased. D. Expenditures are recorded.

Name 2 team members/organizations that might be on the project team despite not being contractually involved.

The Engineers Joint Contract Documents Committee (EJCDC) is composed of the following member organizations (select all that apply):