Final answer:
The statement is false; resources held in trust for government programs or the citizenry should be accounted for using fiduciary funds, not governmental funds.
Step-by-step explanation:
The student's question pertains to the accounting treatment for resources held in trust for government programs or its citizenry. The answer to the statement "Resources that are held in trust for the benefit of the government’s own programs or its citizenry should be accounted for using a governmental fund rather than a fiduciary fund" is False.
Resources held in trust for the benefit of the government's programs or the citizenry, such as pension funds and other postemployment benefit funds, should be accounted for using fiduciary funds because these funds are intended to benefit parties outside the governmental entity. In contrast, governmental funds are used to account for activities primarily serving the government or the general public, such as taxation and public expenses.