For items 1 through 4, select from the first column option list provided the answer for each item that reflects how fund information is reported in the government-wide and fund financial statements. Each choice may be used once, more than once, or not at all. In items 5 through 8, select from the second column option list provided the answer that indicates whether fund information about long-term liabilities and capital assets is reported in the government-wide and fund financial statements. Each financial statement component is reported in each fund. Item Information in governmental funds Information in proprietary funds Information in fiduciary funds Government-wide financial statements: 1. Basis of accounting 2. Measurement focus Fund financial statements: 3. Basis of accounting 4. Measurement focus Government-wide financial statements: 5. Long-term liabilities 6. Capital assets Fund financial statements: 7. Long-term liabilities 8. Capital assets !!! !! E E E E E E E E