Question: Which would be considered a negative trend for a municipality? A) Fixed Costs less Personal Services and Debt Services is decreasing over time B) Operating

Which would be considered a negative trend for a municipality?

A) Fixed Costs less Personal Services and Debt Services is decreasing over time

B) Operating Surplus is increasing over time

C) Unreserved Fund Balance divided by Gross Expenditures ratio is decreasing over time

D) The ratio of Cash and Investments divided by Current Liabilities is increasing over time

E) All of the above

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