Based upon the information below, for a governmental fund calculate the amount of revenues for the year using the modified accrual basis of accounting, assuming all deferred revenues are related to receivables.

A method used to assess accountability of state agencies includes:

"A cash received as a loan is shown as revenue not as a liability, on the balance sheet. To correct for such cases, most cash accounting systems recognize not only cash but also other assets and liabilities arising through prior cash transactions. This adjustment, though, does not alter the fact that outstanding obligations have been incurred but not accounted for, thus overstating the available balance." This is an example of possible mishandlings after the selection of ________________.

Assume an inventory has an average monthly amount on hand of $200,000 and annual usage of $800,000.
The amount of inventory turns is:

All of the following are ways to eliminate risk EXCEPT: