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Which of the following is NOT a source of individual resistance to change?
Capital Projects Fund
A governmental accounting fund used to account for financial resources set aside for the acquisition or development of major capital assets.
Governmental Fund Financial Statements
Financial reports that focus on the sources, uses, and balances of governmental funds and provide insight into fiscal accountability.
Proprietary Funds
Funds used by a governmental entity to account for activities similar to those found in private businesses, where the determination of net income, financial position, and changes in financial position is necessary.
For-Profit Organizations
Entities that operate with the primary goal of earning profit, distributing earnings to owners or shareholders.
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