141.Write yes or no in each box to indicate whether each property applies to the following funds: General Fund Special Revenue Capital...





141.Write yes or no in each box to indicate whether each property applies to the following funds:

























































General Fund



















Special Revenue



















Capital Projects



















Debt Service



















Permanent





























Fund Name




Modified Accrual Basis




Financial Resource Focus




Record Budgets




Use Encumbrances




Indefinite Life








142.The General Fund is always considered to be a major fund. When are other governmental funds considered major?



143.How should the acquisition of general fixed assets acquired by capital leases be accounted for?







May 15, 2022
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