Select from the oSelect from the option list provided the item that best indicates the part of Shar's governmental fund statement of revenues, expenditures, and changes in fund balances affected by each transaction or activity in the general fund below. Each choice may be used once, more than once, or not at all.ption list provided the item that best indicates the part of Shar's governmental fund statement of revenues, expenditures, and changes in fund balances affected by each transaction or activity in the general fund below. Each choice may be used once, more than once, or not at all. Shar applied for and received a state grant. Eligibility requirements have been met