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Governmental entities are required to present fund financial statements for the government

Governmental entities are required to present fund financial statements for the government

Governmental entities are required to present fund financial statements for the governmental funds based on the modified accrual basis of accounting and government-wide financial statement where all funds, included the governmental funds, are presented using the accrual basis of accounting.  Explain the required reconciliations and describe the major reconciling items.

Rosa Parks 09-Nov-2017

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