QUESTION 1

1. The Cincinnati Park Board is a component unit of the city.

   Yes

   No

QUESTION 2

Using the reconciliation of the Balance Sheet to the Statement of Net Position, which of the following is NOT a reconciling item.

		Unamortized portion of bond discounts
		Capital Assets
		Depreciation Expense
		Internal Service Funds

The DSF fund meets the 10% test for major fund status for which of the following elements (check all that apply)?

		Assets
		Liabilities
		Revenues
		Expenditures

Match the following statistical tables to the types of information that GASB has identified to be included in the CAFR.

- A. B. C. D. E.	Program Revenues by Function
- A. B. C. D. E.	Property Tax Levy and Collections
- A. B. C. D. E.	Legal Debt Margin
- A. B. C. D. E.	Capital Asset and Infrastructure Statistics by Function/Program

A.	Financial Trend Information
B.	Debt Capacity Information
C.	Revenue Capacity Information
D.	Demographic & Economic Information
E.	Operating Information

The GFOA Certificate of Achievement is indicative of which of the following:

		the city published an easily readable and efficiently organized CAFR that satisfies both GAAP and applicable legal requirements
		the city achieved a high standard of fiscal stewardship with regard to taxpayer dollars.
		the auditors' report indicated no fraud was detected and the city followed all GAAP requirements.
		the city is listed as one of the best places in the US to live.