An example of a proprietary fund is a(n) Select one: O a. Debt service fund. b. Permanent fund O c. Special revenue fund d. Enterprise fund Under the modified accrual basis of accounting, revenues should be recognized when they are Select one @ a Authorized by the budget ordinance b. Collected in cash c. Levied. d Measurable and available Which of the following financial statements might be required for special revenue funds but would not be required for the General Fund? Select one 0 a. Statement of revenues, expenditures, and changes in fund balances-budget and actual b. Statement of changes in financial position Oc. Combining balance sheet d. Statement of revenues, expenditures, and changes in fund balances The account 'Operating Transfers Out' would be classifed in a General Fund statement of revenues, expenditures, and changes in fund balances as aln) Select one a. Fund balance addition. O b: Other financing use. c. Revenue d. Other financing source