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Too many funds cause unnecessary complexity. Funds are grouped into three categories under the GAAFR restatement principles 1. Auditor. state. mn.us/default.aspx page ctas under Related Accounting Manuals. Account Structure The basic account structure has three dimensions fund account and object code. 25-6 INTERGOVERNMENTAL REVENUES 33000 the form of grants entitlements or shared revenues. Does not include charges for services provided by an entity fund to another government. Such unallocated...
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