19 Jan Refer to the financial statements of Vero Beach in
Refer to the financial statements of Vero Beach in Chapter 3 and to Tables 103 and 104. 1. Does Vero Beach have any major permanent funds? How can you tell? 2. What kinds of fiduciary funds does Vero Beach have? Are these funds required to be included in Vero Beach’s basic financial statements? Are they included in the government-wide statements? Explain. 3. Vero Beach’s statement of fiduciary net assets reports pension fund assets of $77,059,086. However, it does not report an amount for plan members’ accrued pension benefits. Why not? Where can a user of the financial statements find this information? 4. Per the statement of changes in fiduciary net assets, what were the major sources of resources for Vero Beach’s pension plans? What was the principal use of resources? View Solution: Refer to the financial statements of Vero Beach in Chapter
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