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Government Mandated Nonexchange Transactions
•Government at one level provides resources to a government at another level and requires the funds to be used for a specific purpose
•Examples
–federal mandates on state & local governments
–state mandates on local governments
One government pays for the programs it requires to be established and run by another government.

Entitlement programs are perhaps the best example of these nonexchange transactions.

May include a time restriction as to when the resources may be used.