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Governmental fund financial statements are prepared using the Current Economic Financial Resources Resources Modified Measurement Measurement Accrual Accrual Focus Focus Basis Basis No Yes No

Governmental fund financial statements are prepared using the

Current

Economic

Financial

Resources

Resources

Modified

Measurement

Measurement

Accrual

Accrual

Focus

Focus

Basis

Basis

No

Yes

No

Yes

Yes

No

No

Yes

Yes

No

Yes

No

No

Yes

Yes

No

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