Financial statements required in the CAFR for the city of White Plains, NY are as follows:
1. Government wide statement: Statement of net position
2. Government wide statement: Statement of activities
3. Fund Statement: Balance Sheet – Governmental Funds
4. Fund Statement: Statement of revenues, expenditures and changes in fund balances – Governmental Funds
5. Fund Statement: Statement of net position – Proprietary funds
6. Fund statement: Statement of revenues, expenses, and changes in net position – Proprietary funds
7. Fund Statement: Statement of net position – Agency funds
Required:
For each of the following account titles related to the financial performance of the city of White Plains, indicate, by number, on which of the above financial statements the item is reported.. The account may be reported on one statement or more than one statement. If the item is not reported on any of the above statements, your answer is N/A
a. fund balance, nonspendable _____________
b. Investments held by governmental funds _____________
c. Investments held by proprietary funds _____________
d. Debt service, principal payments _____________
e. Investments held by agency funds _____________
f. Unrealized gains on income investments held by proprietary funds _____________
g. Unrealized gains on hedging investments held by proprietary funds _____________
h. General obligation bonds payable _____________
i. Investment in capital assets, net of related debt ____________