The government-wide financial statements required by GASB Statement No. 34 include:
Statement of Net Position (similar to a balance sheet)
Statement of Activities (similar to an income statement)
These financial statements provide a consolidated view of the government's financial position and activities using the economic resources measurement focus and accrual basis of accounting.
There is no requirement under GASB for a government-wide statement of cash flows.
Relevant Standards and References:
GASB Statement No. 34, Basic Financial Statements—and Management’s Discussion and Analysis—for State and Local Governments
GASB Codification Section 2200: Financial Reporting
GFOA Budgeting Best Practices
Therefore, Option C is correct.
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