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…Management's Discussion and Analysis - for State and Local Governments,
Statement No. 35, Basic Financial Statements - and Management's Discussion and Analysis for Public
Colleges and Universities and GASB Statement No. 39, Determining Whether Certain Organizations Are
Component Units during fiscal year 2004. These new standards changed the focus of our…
https://www.wichita.edu/_archive/services/controller/Accounting/_documents/afr_12.pdf