Exhibit 8. Measurement focus and basis of accounting for financial statements

Exhibit 8. Measurement focus and basis of accounting for financial statements
Financial statements	Measurement focus	Basis of accounting
Government-wide financial statements	Economic resources	Accrual
Governmental funds financial statements	Current financial resources	Modified accrual
Proprietary funds financial statements	Economic resources	Accrual
Fiduciary funds financial statements	Economic resources	Accrual