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The Governing Board of the City of Wheaton Is Also

Question 29

Multiple Choice

The governing board of the City of Wheaton is also the governing board of Mosquito Abatement District, a business-type activity. A benefit or burden relationship exists between the city and the district. Which of the following statements regarding the financial reporting options is false?


A) The District is a blended component unit and is reported in both the fund financial statements and the government-wide financial statements.
B) The District is not subject to major fund reporting criteria.
C) The District may be reported in a separate column on the Proprietary Fund financial statements, but would most likely be reported within the business-type activities column in the government-wide financial statements.
D) The District is not to be reported as a discretely presented component unit.

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