In accounting for governmental funds, which of the following items could appear only on government-wide financial statements? 
Definitions:
Unaudited
Pertaining to financial statements or accounts that have not undergone a formal examination and verification by an accountant.
Errors And Omissions Policy
A type of professional liability insurance that protects companies and individuals against claims made by clients for inadequate work or negligent actions.
Professional Malpractice Policy
Insurance coverage designed to protect professionals against liability claims resulting from errors, omissions, or negligence in their professional service.
Registration Statements
Legal documents filed with the Securities and Exchange Commission that disclose important information required by law for public offerings of securities.
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