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What is defined as a document, usually approved by the authority having jurisdiction, that of authorizes a change in appropriation. What is a statement of

What is defined as a document, usually approved by the authority having jurisdiction, that of authorizes a change in appropriation.

What is a statement of cash receipts and disbursements for a specific period of time. Amounts recorded as accruals, which do not affect cash, are not reflected in this statement.

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