A school district is the recipient of an expenditure-driven grant of $40,000 from the state that is to pay for teacher training on new technologies. The school district spends the $40,000 for the teacher training in the current fiscal year but does not receive the $40,000 until the fourth day of the school district's next fiscal year. The school district should report $40,000 as intergovernmental grant revenue in its current fiscal year-end statement of revenues, expenditures, and changes in fund balance for its Special Revenue Fund. Group of answer choices True False