Assume that the City of Coyote has already produced its financial statements for December 31, 2015, and the year then ended. The city\'s General Fund was only for education and parks. Its Capital Projects Funds worked with each of these functions at times during the current year. The city also had established an Enterprise Fund to account for its art museum The government-wide financial statements indicated the following figures Education reported net expenses of $748,000 Parks reported net expenses of $151,000 Art museum reported net revenues of $54,000 General government revenues for the year were $1,053,000 with an overall increase in the city\'s net position of $208,000 The fund financial statements indicated the following for the entire year: The General Fund reported a $35,250 increase in its fund balance The Capital Projects Fund reported a $54,500 increase in its fund balance The Enterprise Fund reported a $62,000 increase in its net position The CPA firm of Abernethy and Chapman has been asked to review several transactions that occurred during 2015 and indicate how to correct any erroneous reporting and the impact of each error. View each of the following situations as independent. An art display set up for the City of Coyote was recorded within the General Fund and generated revenues of $13,400 but had expenditures of $55,700 ($20,000 in expenses and $35,700 to buy land for the display) The CPA firm has determined that this program should have been recorded as an Enterprise Fund activity because it was offered in association with the art museum. a. Based on the information provided above, what was the correct change in the fund balance for the General Fund for 2015? Correct change b. What was the correct overall change in the city\'s net position on the government-wide financial statements? Correct change c. What was the correct change in the net position of the Enterprise Fund on the fund financial statements? Correct change Solution The city has already produced its financial statements for December 31, 2015. The city’s general fund consists of : i.) Education and ii.) Parks The Enterprise fund consisted of : i.) Art Museum. As per the given information, there was an art display set up for the city of Coyote which was recorded with General Fund but it should have been recorded in Enterprise Fund. The Art revenue $13,400 and expenses recorded $55700 which nets to loss of $(13400-55700)= $42300. Therefore, Fund Calculation: Particulars General Fund Capital Project Fund Enterprise Fund Increase/Decrease in position recorded $ 35250 (increase) $ 54500 (increase) $ 62000 (increase) Add: Loss from Art display wrongly included in General Fund + $42300 - - Less: Loss from Art display not included in Enterprise Fund - - - $(42300) Net increase/decrease in position $77550 $54500 $19700 Ans a) The correct change in the net position in fund balance for General Fund for 2015 was net increase of $77550. Ans b) The correct overall change in the.

1. Case Study.
You are the Chair of the Department of Surgery at a large urban medical center. The infection
control nurse makes an appointment to see you to review infection data she has been gathering
over the last year. Although you have had regular meetings with and reports from her, she felt it
was important to go over some data that was somewhat disturbing. She presents data to you that
indicate the medical center has an unusually high surgical site infection rate following
gallbladder surgery. The rates are three to four times higher than the national average.
You ask her several questions, including:
Do these cases all belong to the same surgeon?
Are they happening in the same operating room?
Is anybody on the team consistent in the majority of these case?
Are we sure that the protocols for sterilization and cleaning the operating rooms are being
followed correctly?
She states that she does not know the answers to all these questions and will begin a detailed
investigation and collection of data.
After meeting with the Perioperative Director, the Infection Control Nurse, and the Chief of
General Surgery, you have determined that there are no physicians that are constant with respect
to these injections. You also have determined that there is no common operating room or staff
involved with these cases. Furthermore, the infections disease control nurse has discussed this
issue with the head of pathology and the doctor in charge of infectious disease and not common
organism is identified in these infections.
ESSAY QUESTIONS
What are the major issues presented in the case?
What are the many possible causes of these types of infections?
What are the clinical, financial, and legal implications of these infections? (Hint: Is the patient’s
length of stay increased?)
What are the typical impact objectives expected from implementing a set of new procedures to
reduce the number of surgical site infections?
Solution
Major issues are: 1. increased incidence of surgical site infections
2. proper infection control measures are not taken
3. increased length of stay of patients following surgery
4. multiple drug resistance among organisms

2. 5. increased treatment costs.
possible causes of these types of infections are:
(a) iartrogenic source( from medical instruments/devices) of infection.
(b) nosocomial infections(hospital acquired, from hands of healthcare worker)
(c) emergence of multidrug resistant organisms
(d) no disinfection, cleaning of operation theatres
(e) no implementation of infection control measures
Clinical implications of these diseases are: systemic infections, other complications, no response
to first line of drugs, no treatment options, increased length of stay.
Financial and Legal implications of these types of infections are: due to increased length of stay,
cost of treatment , hosptal bills increases, ethical issues related with the patients and diseases.
Objectives for new rules of reducing surgical site of infections:
(a) to implement infection control measures in ward
(b) to keep check on emergence of new pathogens
(c) to sterilize wards, instruments and to implement hand wash practices among health care
workers.
(d) to routinely screen surgery patients for surgical site infection.
(e) to ensure no outsiders inside ward of surgery patients.