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True or false: In a state government's Comprehensive Annual Financial Report, the Governmental Funds Statements - including the Balance Sheet and Statement of Revenues, Expenditures,

True or false: In a state government's Comprehensive Annual Financial Report, the Governmental Funds Statements - including the Balance Sheet and Statement of Revenues, Expenditures, and Changes in Fund Balances - are prepared using the modified accrual basis of accounting

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