Annual Comprehensive Annual Report (GASB 34) 2 points Provide the information required in the ACFR (workbook CAFR). Be detailed. 1 123 2 3 What are the required statements for Governmental and Business-Type Activities? 2 points Measure and basis of accounting. 3 points List the measurement and basis of accounting Statement/Fund Porprietary funds Fiduciary funds Governmental funds Government-wide Statements Measurement focus Basis of Accounting Record the budget entry. 3 points Revenue estimation - $1,000,000 Appropriations - $1,050,000 Date Account Debit Credit