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 proper format.

Statement of Revenues, Expenses, and Changes In Fund Balances Governmental Funds For the Year Ended December 31, 2020 (000s omitted) Other General Governmental Fund Funds Revenue and other financing sources: $10,156 Taxes Licenses and permits 612 985 Charges for services Intergovernmental revenue $1,437 2,657 422 Fines and forfeits 5,919 Debt proceeds Miscellaneous revenues 325 23 Total Revenues and Other Financing Sources Expenses and other financing uses: General government and debt service Public safety and capital outlay Public works and capital outlay 15,157 7,379 961 3,187 689 6,257 3,269 2,310 Culture and recreation and capital outlay 2,088 1,748 Transfers out 604 Total Expenses and Other Financing Uses 15,405 $ (248) 5,708 $1,671 Net Change In Fund Balances