The following are some of the financial statements required in the State of New York CAFR:

1. Government-wide statement: statement of net position

2. Government-wide statement: statement of activities

3. Fund statement: balance sheetgovernmental funds

4. Fund statement: statement of revenues, expenditures and changes in fund balancesgovernmental funds

5. Fund statement: statement of net positionproprietary funds

6. Fund statement: statement of revenues, expenses and changes in net positionproprietary funds

For each of the following balances related to the financial performance of the State of New York, indicate the number(s) of the statements on which the balance is reported.

Accrued pension liability for current employees, governmental fund employees

1 and 3

1 only

3 only

5 only

NOTE: 1 and 3 is INCORRECT