Final answer:
The claim is false because the General Fund balance sheet and the government-wide statement of net position use different accounting methods and focus on different types of resources.
Step-by-step explanation:
The statement that the government-wide statement of net position uses the same measurement focus and basis of accounting used by the General Fund balance sheet is false. The General Fund balance sheet uses the modified accrual basis of accounting and focuses on current financial resources. In contrast, the government-wide statement of net position uses the accrual basis of accounting and focuses on economic resources, reporting all assets and liabilities, including capital assets and long-term liabilities.