1. How does one decide what entities to include in the government's BFS?
2. What bases of accounting are used in the BFS?
3. Do you think that a not-for-profit organization's board can release the restrictions on money in a strike fund and use it for general operations? Does it matter whether we are talking about a strike fund held by a steel workers' union to pay benefits to its members during a strike, versus a fund used by a not-for-profit as a safety reserve in case its workers go on strike?