For each fund or government-wide category, select the letter(s) of the applicable fund type or characteristic. Multiple letters may apply to each category. (Select all that apply.) 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 Fund or Government-wide Category 1. Governmental funds Characteristic a. b. c. d. e. f. g. h. i. j. 2. Proprietary funds a. b. c. d. f. g. h. i. j. 3. Fiduciary funds a. b. c. d. e. [ f. g. h. i. j. 4. Governmental activities, government-wide a. [ b. c. d. e. f. g. h. i. j. 5. Business-type activities, government-wide a. b. d.[ e.[ f. g.h. ] i.