Here Is Information for a County Government The County Has Four Special Revenue Funds, with the Following

Essay

Here is information for a county government:
$\begin{array}{|l|r|r|}\hline & \text { Governmental funds } & {\text { Enterprise funds }} \\\hline \text { Total assets and deferred outflows } & \$ 60,000,000 & \$ 52,000,000 \\\hline \text { Total liabilities and deferred inflows } & 45,000,000 & 50,000,000 \\\hline \text { Total revenues } & 370,000,000 & 300,000,000 \\\hline \text { Total expenditures/expenses } & 382,000,000 & 299,500,000 \\\hline\end{array}$

The county has four special revenue funds, with the following characteristics:
$\begin{array}{|l|r|r|r|r} \hline& \text { Health fund } & {\text { Parks fund }} & {\begin{array}{c}\text { Social services } \\\text { fund }\end{array}} & {\text { 911 fund }} \\\hline \begin{array}{l}\text { Total assets and } \\\text { deferred outflows }\end{array} & \$ 7,000,000 & \$ 3,000,000 & \$ 6,200,000 & \$ 5,200,000 \\\hline \begin{array}{l}\text { Total liabilities and } \\\text { deferred inflows }\end{array} & 2,000,000 & 1,800,000 & 3,000,000 & 4,600,000 \\\hline \text { Total revenues } & 30,000,000 & 32,000,000 & 24,000,000 & 22,000,000 \\\hline \text { Total expenditures } & 28,000,000 & 30,000,000 & 23,000,000 & 21,000,000\\\hline\end{array}$ Required
Which of these special revenue funds will be shown separately, as major funds, in the governmental funds financial statements?