Matching Funds and Identifying Characteristics with Fund and Government-wide Financial Reporting Categories. For each fund or government-wide category listed in the left-hand column, choose the letter(s) of the applicable fund type or characteristic in the right-hand column. Multiple letters may apply to each category.
Fund or Government—wide Category Fund Type or Characteristic
1. Governmental funds a. Operational accountability
2. Proprietary funds b. Modified accrual
3. Fiduciary funds c. Agency funds
4. Governmental activities, d. Statement of cash flows
government-wide e. Fiscal accountability
5. Business-type activities, f Debt service funds
government-wide g. Current and noncurrent assets and liabilities
h. Internal service funds
I. Integrated budgetary accounts
j. Revenues and expenses
k. Additions and deductions