31.General fixed assets of the government are reported both in the government-wide financial statements and the governmental fund financial statements.
32.Comparison of the legally approved budget with actual results of the General Fund is included as part of required supplementary information in the CAFR.
33.Comparison of the legally approved budget with actual results of the General Fund is not part of required supplementary information in the CAFR.
34.Long-term debt that is to be paid with tax revenues is reported both in the government-wide statements and in the governmental fund statements
35.Measurement focus refers to those items, such as current and long-term assets, that are being reported on the financial statements.
36.Infrastructure is not capitalized by state and local governmental units.
37.Fiduciary funds include agency, pension trust, investment trust, and permanent funds.
38.The Financial Accounting Standards Board has authority to establish accounting and financial reporting standards for both private and state universities.
39.FASB sets the reporting standards for private and public not-for-for profits
40.Internal Service funds are treated as governmental activities in the government-wide statements if the principal customers are other departments within the General Fund.