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 Government-wide financial statements: 1. Basis of accounting 2. Measurement focus Fund financial statements: Information in governmental funds Information in Information in proprietary funds fiduciary funds Accrual Accrual Accrual Economic Economic Economic resources resources resources 3. Basis of accounting Modified accrual Accrual Accrual Current financial Economic Economic 4. Measurement focus resources resources resources Government-wide financial statements: 5 Long-term liabilities No Yes Yes