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A Governmental Entity Has a General Fund, Four Special Revenue

Question 33

Multiple Choice

A governmental entity has a General Fund, four Special Revenue Funds, two Debt Service Funds, a Permanent Fund, two Enterprise Funds, three Internal Service Funds, and two Pension Trust Funds. Using the criteria from GASB Statement No. 34 to identify major funds, the government discovers that two of the Special Revenue Funds and one Enterprise Fund meet the minimum criteria to be a major fund. How many individual governmental funds may be reported as major funds?


A) Four (4) .
B) Eight (8) .
C) Ten (10) .
D) Fifteen (15) .

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