Choice "D" is correct. Measurement focus for a governmental fund contemplates measurement of the flow of current financial resources and resulting financial postion. Income determination is a focus of the proprietary and fiduciary funds. A fund's measurement focus identifies what transactions should be recorded and how they should be reported. For governmental funds, the statement of revenues and expenditures should report resources received and consumed during the current period (current financial resources focus). The balance sheet shows available resources and current obligations (financial position focus).Choice "b" is incorrect. Measurement focus for a governmental fund contemplates measurement of the flow of current financial resources and resulting financial postion. Income determination is a focus of the proprietary and fiduciary funds.Choice "a" is incorrect. Measurement focus for a governmental fund contemplates measurement of the flow of current financial resources and resulting financial postion. Income determination is a focus of the proprietary and fiduciary funds.Choice "c" is incorrect. Measurement focus for a governmental fund contemplates measurement of the flow of current financial resources and resulting financial postion. Income determination is a focus of the proprietary and fiduciary funds.