Which of the following items is recognized for governmental activities in the government-wide statement of activities and not the statement of revenues, expenditures, and changes in fund balance for governmental funds? a. Transfers between governmental funds
b. Property tax revenue for an amount deferred because it was not available
c. A state grant awarded and received for road repairs that were completed this fiscal year
d. Salaries payable at the end of the current year that will be paid at the beginning of the subsequent year

b. Property tax revenue for an amount deferred because it was not available

Explanation:

Government statement of activities shows the various expenses and revenue that the government has within a given period. It is usually on accrual basis.

While statement of revenues, expenditure and change in fund shows revenue and expense items that have been incurred by the government. This is not based on accrual but actual revenue earned and expense incurred.

So property tax revenue for an amount deferred because it was not available. Will appear on government statement of activities but will not appear in statement of revenue, expense, and change of funds because no present revenue or expense is involved.

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