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The Potomac River Electricity Enterprise Fund (PREEF) Has a Limited

Question 30

Multiple Choice

The Potomac River Electricity Enterprise Fund (PREEF) has a limited group of customers who receive special street lighting designed to provide higher security than for its regular customers. PREEF uses special assessments to finance the services it provides to this limited group. What effect does this have on PREEF's financial reporting?


A) EFs are required to report special assessment revenues on the modified accrual basis
B) Special assessment revenues are reported using the same accounting used for other EF
Revenues, except that the revenues and receivables are described as special assessments.
C) EF special assessments are reported on the cash basis
D) EF special assessments must be separately reported in Special Revenue Funds

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