Final answer:
The government-wide statement of net position does not use the same measurement focus and basis of accounting as the General Fund balance sheet.
Step-by-step explanation:
The statement made in the question is false. The government-wide statement of net position does not use the same measurement focus and basis of accounting used by the General Fund balance sheet.
When preparing the government-wide statement of net position, the measurement focus is on the economic resources and obligations of the government as a whole. It includes all assets and liabilities, regardless of the fund in which they are recorded. On the other hand, the General Fund balance sheet focuses on the financial position of the General Fund, which is a specific fund within the government's accounting system.