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2-3A. The three major sections are the introductory, financial, and statistical sections.B. The government wide financial statements are the statement of net assets and activities which are presented using economic resources measurement focus and the accrual basis of accounting.C. The government fund statements are prepared using the current resources focus and the modified accrual basis accounting. These statements include: Balance Sheet and Statement of Revenues, Expenditures and Changes in Fund Balance.D. The proprietary fund statements are the statement of net assets, statement of revenues, expenses, change in fund net assets and statement of cash flow. The proprietary funds reports are using the economic resources measurement focus and accrual basis of accounting.E. The fiduciary fund statements are the statement of fiduciary net assets and statement of changes in fiduci

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