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MSB AC 330 XM2

MSB GovNFP Unit 9 Chapter 8

QuestionAnswer
When the government is obligated to a debt, the money goes into a debt serice fund. When the government is not obligated to the debt, the money goes into a(n) __________ fund. Agency
Which of the following is/are not considered a fiduciary fund: agency, trust, pension, or capital capital
_________ funds are used to account for those activities in which a government holds assets as an agent or trustee. Fiduciary
True/False: No fund equity exists in an agency fund. True
Fiduciary activities are only reported in which financial statements? Fiduciary fund financial statements
True/False: Fiduciary activies must be presented in all governmental-wide financial statements since they do effect governmental and business type activities. False: fiduciary activities have no effect on government wide financial statements
For internal investment pools, a(n) ____ fund may be used but for external investment pools a(n) ___________ _______ fund must be used. Agency; investment trust
True/False: Changes in fair value of investments are allocated to participants having an equity interest in the pools based on the amount that their own equity inestment changes. False; changes are made in proportion to their relative contributions regardless of their investment is the one that increased or decreased
Public trust funds may be used for: the purpose of the public, the purpose of private individuals, both, neither? Only the purpose of the public
The two different tyes of pension plans are: defined contribution plan and defined benefit plan
True/False: Health care, life insurance, and long-term care can be considered other postemployment benefits or OPEB. True
Created by: govikes45