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Chapter 11

Granof-5e

Chapter 11

Granof-5e

Special Purpose Governments

Reporting requirements:

Must adhere to same reporting and disclosure requirements as general purpose governments.

Must prepare both government-wide and fund statements if engaged in both business- and governmental-type activities.

If engaged in only a single governmental program, government-wide and fund statements can be combined.

If engaged only in business-type activities:

only the statements required for enterprise funds are needed

also include key elements of the financial section of CAFR.

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