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Báo cáo tài chính Chính phủ-Wide và Quỹ Chính phủ báo cáo tài chính toàn, đó là báo cáo tài sản ròng và báo cáo các hoạt động, báo cáo thông tin của tất cả các hoạt động nonfiduciary của Sở. Hoạt động của Chính phủ, thông thường được hỗ trợ bởi allotments nhà nước và các khoản thu liên chính phủ, được báo cáo riêng biệt từ các loại hoạt động kinh doanh, phụ thuộc đến một mức độ đáng kể về phí và lệ phí để hỗ trợ. . | Chapter 3 Financial Audit Government-Wide and Fund Financial Statements The government-wide financial statements which are the statement of net assets and the statement of activities report information of all of the nonfiduciary activities of the department. Governmental activities normally supported by state allotments and intergovernmental revenues are reported separately from business-type activities which rely to a significant extent on fees and charges for support. For the most part the effect of interfund activity has been removed from these governmentwide financial statements. The statement of activities demonstrates the degree to which the direct expenses of a given function are offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function. Program revenues include charges to customers who purchase use or directly benefit from goods or services provided by a given function. Program revenues also include grants and contributions that are restricted to meeting the operational or capital requirements of a particular function. State allotments and other items not properly included among program revenues are reported instead as general revenues. Resources that are dedicated internally are reported as general revenues rather than program revenues. Net assets are restricted when constraints placed on them are either externally imposed or imposed by constitutional provisions or enabling legislation. Internally imposed designations of resources are not presented as restricted net assets. When both restricted and unrestricted resources are available for use it is generally the department s policy to use restricted resources first then unrestricted resources as they are needed. Separate financial statements are provided for governmental funds proprietary funds and fiduciary funds. However the fiduciary funds are not included in the government-wide financial statements. Major individual governmental funds and major .
