Which Statement Is Untrue

Which statement is untrue?

A) The statement of cash flows can provide information about the causes of changes in the entity's cash position over the period.
B) Analysis of an entity's cash flow position requires an examination of trends in statement of cash flows items over several years.
C) The statement of cash flows can explain the effects of operating activities on the entity's cash position.
D) The statement of cash flows effectively duplicates the function of the cash budget.