C) current financial resources.

A) modified accrual basis.

B) economic resources.

D) accrual basis. Governmental fund financial statements (such as the General Fund, Special Revenue Funds, Capital Projects Funds) use the current financial resources measurement focus and the modified accrual basis of accounting. This focus reports inflows and outflows of current financial resources and excludes long-term assets and liabilities. This differs from the government-wide financial statements, which use the economic resources measurement focus and full accrual basis. Relevant Reference: GASB Statement No. 34 -- Basic Financial Statements GASB Codification Section 1600 -- Fund Accounting GFOA Fund Accounting Guidance Answer : C. current financial resources