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E 4 - 8 ( Fund Balance Classification ) Your firm is auditing the financial statements of the City of Mensah s Point for the
EFund Balance Classification Your firm is auditing the financial statements of the City of Mensahs Point for the year ended December X You have been assigned to review a fund balance schedule to see if you can identify any likely errors in the fund balance section of the governmental funds balance sheet. The fund balance section, as prepared by the finance staff of the city, is presented below.
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