MC10-19. Significant differences exist between fund financial statements and government-wide financial statements. Which of the following is not one of these differences? a. Certain fund financial statements may be prepared using the current financial resources measurement focus, but government-wide financial statements are prepared using the economic resources measurement focus. b. Fund financial statements focus on reporting major governmental and enterprise funds, but government-wide financial statements focus on reporting the government as a whole. c. Fund financial statements do not include a statement of cash flows, but a statement of cash flows is required for the government-wide financial statements. d. Fiduciary funds are included in fund financial statements, but not included in government- wide financial statements. e. Discretely presented component units are reported in govemment-wide financial statements, but not in fund financial statements