At the fund-based reporting level, the general practice is to have the bottom line of the operating statement for the General Fund be the Total Fund Balance-not the Unreserved Fund Balance.

Question

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The general practice is to report the Total Fund Balance at the bottom line of the operating statement for the General Fund, as it provides a comprehensive view of the fund's financial position, including both reserved and unreserved amounts.

At the Fund-Based Reporting Level, the General Practice Is to Have