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…‐ for State and Local Governments and Statement No.
35, Basic Financial Statements ‐ and Management's Discussion and Analysis for Public Colleges during fiscal year
2004. These standards changed the focus of the financial statements to a comprehensive one‐look at the
University as a whole, as opposed to the traditional presentation of fund groups. For…
https://www.wichita.edu/_archive/services/controller/Accounting/_documents/afr_20.pdf