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How Is the Financial Information for Individual Nonmajor Funds Displayed

Question 19

Multiple Choice

How is the financial information for individual nonmajor funds displayed in the fund financial statements?


A) It is aggregated and displayed in a single column in the fund statements; combining statements for nonmajor funds are not required but may be presented as supplementary information.
B) It is not displayed anywhere in the fund financial statements.
C) It is not displayed anywhere in the fund financial statements, but may be reported in the combining statements
D) Individual nonmajor governmental funds are aggregated and presented in a single column in the fund statements, but nonmajor proprietary funds are not.

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