a private not-for-profit voluntary health and welfare organization received a donation in 20x1 that stipulated

In accordance with GASB 34, Basic financial Statements - and Management's Discussion and Analysis - for State and Local Governments, governmental funds should report the following financial statements: I. Income statements II. Statement of activities III. Statement of revenue, expenses and changes in net assets IV. Statement of net assets V. Balance sheet I, IV V, II, IV III, IV V In accordance with GASB 34, Basic financial Statements - and Management's Discussion and Analysis - for State and Local Governments, a summary reconciliation of government-wide and fund financial statements: Must be presented at the bottom of the fund financial statements 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