When Converting from Fund Basis Reporting to Government-Wide Reporting, Which

Multiple Choice

When converting from fund basis reporting to government-wide reporting, which of the following would require an adjustment?

A) Property taxes expected to be collected 61-90 days after the end of the fiscal year.
B) A state grant received as reimbursement for a summer jobs program.
C) Sales tax collected for sales from the current year.
D) Receipt of advance funding on a grant.