10 Nov Fiduciary Financial Statements Ray County administ
Fiduciary Financial Statements Ray County administers a tax agency fund, an investment trust fund, and a private-purpose trust fund. The tax agency fund acts as an agent for the county, a city within the county, and the school district within the county. Participants in the investment trust fund are the Ray County General Fund, the city, and the school district. The private-purpose trust is maintained for the benefit of a private organization located within the county. Ray County has prepared the following statement of fiduciary net assets. Required The statement as presented is not in accordance with GASB standards. Using Illustration A110 as an example, identify the errors (problems) in the statement and explain how the errors should becorrected.
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