Based on the 2015 CAFR of the County of Santa Clara (Links to an external site.

),
please prepare the answers to the five questions #1, 3, 6, 8 and 9 of the Continuing
Problem found on page 227-8 in your text, Upload your answer here.

1.

How does the government classify its governmental expenditures,

by function or by object? Are the classifications approximately the
same in both the governmentwide and the fund statements?

The County of Santa Clara classifies its governmental expenditures by function. The
governmental activities functions in the government-wide financial statements are
essentially the same as the governmental funds.
3.

What are the major differences in expenditures/expenses (i.e.,

reconciling items) as they are reported in the governmental fund
and the governmentwide statements?

6.
To and from which funds or component units have there been
general fund transfers?
Transfers were made from the General Fund to the General Fund to SCVMC, VHP,
Nonmajor Enterprise Fund, Internal Service Fund, and Nonmajor Governmental
Fund. Transfers were made to the General Fund from SCVMC and Nonmajor
Governmental Fund.
8.

Does the entity report depreciation as an expense in its government

wide statements? If not, why not?

9.

What types of other financing sources and uses does the

governmental entity report in the general fund? What effect do
these items have on the net change in fund balance for the year?