Please provide the GARS/GASB codification reference that answers this question. Please format them as follows GASB Cod.xxxx.xxx. Thank you!

1. GARS is the Governmental Accounting Research System. According to GARS, what standardsetting body establishes the most authoritative GAAP for state and local governmental entities? 2. A government issues debt to finance a construction project. How will this transaction be reflected on the governmentwide statements and the fund financial statements? 3. A local government doubles the size of its municipal water company. How should this cash outflow be reflected on the statement of cash flows