Which of the Following Statements Is Not a Required Part

Multiple Choice

Which of the following statements is not a required part of the General Basic Financial Statements of the City of Highland Hills?

A) Government-wide Statement of Net Assets.
B) Statement of Revenues, Expenditures, and Changes in Fund Balances for all Governmental Funds.
C) Statement of Revenues, Expenses, and Changes in Net Assets for all Proprietary and Fiduciary Funds.
D) Statement of Cash Flows for all Proprietary Funds.