_____ Regarding External Financial Reporting for Governmental Units, a Statement of Cash

_____ Regarding external financial reporting for governmental units, a Statement of Cash Flows covering all activities is required at the

A) Government-wide level.
B) Fund-based reporting level.
C) Government-wide level and the fund-based reporting level.
D) Both the government-wide level and the fund-based reporting level.
E) None of the above.