Rule: Financial statements prepared in accordance with the provisions of GASB 34 will include: government-wide financial statements prepared using accrual basis accounting, fund financial statements, notes to the financial statements and required supplementary information that encompasses a letter titled "management's discussion and analysis," and budget versus actual comparisons including display of the originally adopted budget and the changes that resulted in the final amended budget. Choice "D" is correct. Government financial statements prepared in accordance with GASB 34 include a comparison of the government's budgeted and actual performance including disclosure of the originally adopted budget and all amendments included in the final amended budget.Choice "a" is incorrect. GASB 34 eliminates the presentation of a General Fixed Asset Account Group in favor of presentation of capital assets, net of accumulated depreciation, in the Statement of Net Assets for Government Activities.Choice "b" is incorrect. GASB 34 requires the presentation of a letter called management's discussion and analysis, which objectively describes the economic, financial, and administrative performance of the government. A transmittal letter is used in Comprehensive Annual Financial Reports prepared in conformity with standards issued by the Government Finance Officers Association.Choice "c" is incorrect. GASB 34 requires presentation of fund financial statements separate from government-wide financial statements. Fund financial statements display major funds by fund type. Details of non-major fund financial statements may be disclosed as optional supplementary information.