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For each fund or government wide category listed in the

left hand #6774


For each fund or government-wide category listed in the left-hand column, choose the letter(s)
of the applicable fund type or characteristic in the right-hand column. Multiple letters may apply
to each category. Fund or Government-wide Category1. Governmental funds2. Proprietary
funds3. Fiduciary funds4. Governmental activities, government-wide5. Business-type activities,
government-wideFund Type or Characteristica. Operational accountabilityb. Modified accrualc.
Agency fundsd. Statement of cash flowse. Fiscal accountabilityf. Debt service fundsg. Current
and noncurrent assets and liabilitiesh. Internal service fundsi. Integrated budgetary accountsj.
Revenues and expensesk. Additions and deductionsView Solution:
For each fund or government wide category listed in the left hand

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