In Addition to Government-Wide Statements, GASB Statement No

In addition to government-wide statements, GASB Statement No.34 requires fund financial statements be included in the government's basic set of financial statements.The basic fund financial statements that should be included for governmental funds are

A) the Balance Sheet and the Statement of Revenues, Expenditures, and Changes in Fund Balance.
B) the Statement of Nets Assets, the Statement of Revenues, Expenses, and Changes in Fund Net Assets, and
The Statement of Cash Flows.
C) the Statement of Fiduciary Net Assets, and the Statement of Changes in Fiduciary Net Assets.
D) the Balance Sheet, the Income Statement,
The Statement of Cash Flows, and
The Statement of Retained Earnings.