Part A: The following departments of activities are recorded in the City of Atlanta’s Comprehensive Annual Financial Report in the appendix to this chapter. Indicate the type of fund that most likely would be used for each department by placing a G for governmental, P for proprietary, or F for fiduciary by each department.
1. __________ Department of Aviation (Airport Authority)
2. __________ Police and Fire Departments
3. __________ Water and Wastewater System
4. __________ Agency Funds
5. __________ Sanitation
6. __________ Public Works
7. __________ Pension and Retirement Trust Funds
8. __________ Internal Service (e.g., Information Technology)
9. __________ Payment of General Obligation Debt
Part B: What is the main factor that causes some of the above departments to be classified in the proprietary fund?