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P13-5 Page 546 Governmental and Nonprofit Accouting 10th edition (Internet Research Problem--Chicago, IL) https://www.cityofchicago.org/content/dam/city/depts/fin/supp_info/CAFR/2016/CAFR_2016.pdf A....

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P13-5 Page 546 Governmental and Nonprofit Accouting 10th edition

(Internet Research Problem--Chicago, IL) https://www.cityofchicago.org/content/dam/city/depts/fin/supp_info/CAFR/2016/CAFR_2016.pdf

A. Do any of the governments report negative balances of unrestricted net position for governmental activities? For business type activities?

B. What classifications of program revenues are presented? Do any present more than the minimum required classifications?

C. Do any of the governments present indirect expenses in a separate column?

D. Do the governments discuss all required topics in Management's Discussion and Analysis? Do any include additional topics?

E. What funds are reported as major funds? How many major funds does each government present?

F. What types of reconciling items are included in the reconciliations of the fund balance and changes in fund balance in the governmental fund financial statements and net position and changes in net position for governmental activities in the government-wide financial statements?

G. How do the statements differ from what you expect based on your study of this chapter?

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