In a Reconciliation of Change in Fund Balances-Governmental Funds to Change

Multiple Choice

In a reconciliation of change in fund balances-governmental funds to change in net position-governmental activities, which one of the following is a correct reconciliation item?

A) Add loan and commercial paper issuance proceeds of governmental funds
B) Add principal payments of long-term debt of governmental funds
C) Add the increase in pension liabilities of governmental funds
D) Subtract the decrease in OPEB obligations of governmental funds