Which of the following is not a category of program revenue reported on the statement of activities at the government-wide level?

• A. Charges for services
• B. Grants
• C. Contributions
• D. General program revenues

Answer: (D)

Program revenues are revenues that are directly tied to a specific program or function. In the government-wide statement of activities, these revenues come from charges for services and from grants and contributions that are restricted to particular programs (including capital grants and contributions). General revenues, in contrast, come from sources not linked to any single program—such as taxes, licenses, and unrestricted investment earnings—and they support the government as a whole rather than a specific program. There isn’t a recognized category called “general program revenues”; that name would imply a program-revenue line that doesn’t exist. So the item labeled general program revenues is not a category of program revenue. The others listed are proper forms of program revenue.