Governmental Funds Statement of Revenues Expenditures and Changes in Fund Balance. You have recently started working as the controller for a small county. The county is preparing its financial statements for the comprehensive annual financial report and you have been given the following statement for review. You know that in addition to the General Fund the county has three other funds.

Required
After reviewing the statement, you realize it is not in the GASB format. To help your staff correct the statement, please make a list of the modifications or corrections that should be made to the statement so it can be presented in the properformat.

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Statement of Revenues, Expenses, and Changes in Fund Balances Governmental Funds for the Year Ended December 31, 2011 (000s omitted) Other General Governmental Fund Funds Revenue and other financing sources: $10,156 Taxes Licenses and permits Charges for services Intergovernmental revenue Fines and forfeits Debt proceeds 612 985 $ 1,437 2,657 422 5,919 Miscellaneous revenues 325 23 Total Revenues and Other Financing Sources 15,157 7,379 Expenses and other financing uses: General government and debt service Public safety and capital outlay Public works and capital outlay Parks and recreation and capital outlay 3,187 961 6,257 689 3,269 2,310 1,748 2,088 Transfers out 604 Total Expenses and Other Financing Uses 15,405 5,708 Net Change in Fund Balances $(248) $1,671