University of Mississippi ACCY ACCY 407 1.What are the minimum requirements that need to be externally reported by a state or local governmentper SGAS34(Statement of Governmental Accounting…
by a state or local government per SGAS 34 (Statement of Governmental Accounting Standards)?
2. What type of accounting is used for government-wide financial statements as opposed to fund statements? What are the reconciliations required as a result of this?
3. Do you expect the fund balances after a reconciliation to be always larger than the full accrual net position balances? Explain why or why not.
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