Which of the following statements about agency funds is true?

A. Unless use of an agency fund is mandated by law, by GASB standards, or by decision of the governing board of a government, an agency relationship may be accounted for within governmental and/or proprietary funds.
B. An agency relationship that commonly results in the creation of an agency fund is the collection of taxes and other revenues by an official of one governmental unit for other governmental units.
C. Both of the above.
D. Neither of the above.


Answer: C

Business

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