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Which of the following is NOT a procedure that the auditor should perform related to the physical inventory count?
General Fund
The primary operating fund of a government, covering most basic services and administrative expenses.
Government-Wide Financial Statements
Financial reports that provide a broad overview of a government’s finances, encompassing all of its activities and entities.
Property Taxes
Taxes imposed by local governments on the value of real estate property, with rates and methods determined by local jurisdictions.
Other Financing Resources
Funds that are sourced externally, which can include debt, equity financing from investors, or loans from financial institutions, not related to operations.
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