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Reporting Model-
Major Fund Criteria
•General fund always major
•Individual fund is:
–At least 10 percent of assets, liabilities, revenues, or expenditures/expenses (excluding extraordinary items) of the relevant fund category or fund type
–At least 5 percent of  total governmental and enterprise funds combined
•Other funds that are important
Internal service funds are exempt from major fund reporting requirements.

Both the governmental and proprietary funds (excluding internal service) have major fund reporting requirements.