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 Category

1. Governmental funds

2. Proprietary funds

3. Fiduciary funds

4. Governmental activities, government-wide

5. Business-type activities, government-wide

Fund Type or Characteristic

a. Operational accountability

b. Modified accrual

c. Agency funds

d. Statement of cash flows

e. Fiscal accountability

f. Debt service funds

g. Current and noncurrent assets and liabilities

h. Internal service funds

i. Integrated budgetary accounts

j. Revenues and expenses

k. Additions and deductions