13. In accordance with GASB 34, Basic financial Statem ents - and Management's Discussion and Analysis - for State and Local Governments, a summary reconciliation of government-wide and fund financial statements: o Must be presented at the bottom of the fund financial statem ents or in an accompanying schedule Is not required by GASB 34, but is recommended Must be presented in the notes to the financial statements Must be presented in the required supplemental information 14. Vista, a voluntary health and welfare organization, received a donation of $100,000 to be spent in accordance with the wishes of the institution's Board of Trustees. This donation should be reported on the statement of activities as: O Unrestricted revenue o Other income - gifts Temporarily restricted revenue Permanently restricted revenues