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The Village of Bear Creek Uses General Fund Resources to Pay

Question 15

Multiple Choice

The village of Bear Creek uses General Fund resources to pay debt service payments for its sole outstanding general obligation bonds, which were issued to finance the new Village Hall. Which of the following statements is false?


A) GAAP require the village to use a Debt Service Fund to account for the payment of principal and interest on the long-term debt if the debt covenant calls for it.
B) GAAP permit but do not require the village to use a Debt Service Fund to account for the payment of principal and interest on the long-term debt.
C) The General Fund would record an expenditure for both the principal and interest portions of the debt service payment.
D) The General Fund may record an expenditure for only the interest portion of the debt service payment.

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