Choice "A" is correct. Fiduciary activities are excluded from the government-wide financial statements. Transactions with fiduciary funds are treated as if those transactions were conducted with an independent trustee for purposes of display in the government-wide financial statements.
Choice "c" is incorrect. Proprietary activities may show up in both governmental and business type activities displayed in the government-wide financial statements. Enterprise funds will be displayed as business type activities while internal services funds will generally be included in governmental type activities, presuming that the internal service funds provide support to general governmental activities.
Choice "d" is incorrect. Governmental activities would be displayed in the government-wide financial statements. Generally speaking governmental activities include governmental funds (GRaSPP) and the internal service funds.
Choice "b" is incorrect. Enterprise funds are displayed as business type activities in the government-wide financial statements.