2-18. Matching Funds and Identifying Characteristics with Fund and Government-wide Financial Reporting Categories. (LO2-3) For each fund or government-wide category listed in the left-hand column, choose the letter(s) of the applicable characteristic in the right-hand column. Multiple letters may apply to each category. Fund or Government- wide Category 1. Governmental funds 2. Proprietary funds 3. Fiduciary funds 4. Governmental activities, government-wide 5. Business-type activities, government-wide Characteristic a. Statement of cash flows b. Accrual c. Major funds d. Additions and deductions e. Fiscal accountability f. Balance sheet g. Current and noncurrent assets and liabilities h. Expenditures i. Integrated budgetary accounts j. Operational accountability