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1. The Certificate of Achievement for Excellence in Financial Reporting is awarded to state and local governments by the Government Finance Officers Association. 2. To

1. The Certificate of Achievement for Excellence in Financial Reporting is awarded to state and local governments by the Government Finance Officers Association.

2. To be awarded the Certificate for Excellence in Financial Reporting, a general purpose government is required to report a minimum of 9 fund types in its Comprehensive Annual Financial Report.

3. Internal service funds provide services exclusively to other funds in the government.

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