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Fund Balance
The net assets of a governmental fund calculated as the difference between its assets and liabilities, representing the cumulative results of operations.
Statement of Revenues
A financial document outlining the sources and amounts of a company's or government's income over a specific period.
General Fund
The primary operating fund of a governmental entity, accounting for all financial resources except those required to be accounted for in another fund.
Governmental Fund Financial Statements
Financial reports that detail the financial position and results of operations for the government funds, embracing a diverse range of governmental activities and services.
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