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Indicate whether the item in each column is reported in the financial statements of the fund...

Indicate whether the item in each column is reported in the financial statements of the fund types listed below by clicking the corresponding boxes. If an item does not apply, leave the corresponding box blank. You may check more than one box for each item.

Statement Capital assets Long-term liabilities Encumbrances
1. General fund
2. Special revenue funds
3. Capital projects funds
4. Debt service funds
5. Permanent funds
6. Enterprise funds
7. Internal service funds
8. Pension (and other employee benefit) trust funds
9. Investment trust funds
10. Private-purpose trust funds
11. Custodial funds
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Answer #1
Statement Capital assets Long-term liabilities Encumbrances
1. General fund
2. Special revenue funds
3. Capital projects funds
4. Debt service funds
5. Permanent funds
6. Enterprise funds
7. Internal service funds
8. Pension (and other employee benefit) trust funds
9. Investment trust funds
10. Private-purpose trust funds
11. Custodial funds
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