Explain how the Governmental Accounting Standards Board (GASB) "Summaries of Statement No. 34: Basic Financial Statements - and Management's Discussion and Analysis for State and Local Governments (GASB 34)" and "Summaries of Statement No. 37: Basic Financial Statements - and Management's Discussion and Analysis - for State and Local Governments: Omnibus - An Amendment of GASB Statements No. 21 and No. 34 (GASB 37)" reporting model meets financial report users' needs for operational accountability information about government activities.