Identify 3 significant reconciling items from the fund


Identify one fund that is expendable, one fund that is proprietary and one fund that is fiduciary in the MN State Comprehensive Annual Financial Report (CAFR).

What is the logic for making the encumbrance accounting entry in fund accounting?

Identify 3 significant reconciling items from the fund level of reporting to the government-wide level of reporting in the MN CAFR.

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Financial Management: Identify 3 significant reconciling items from the fund
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