Choice "C" is correct. The data from the GRaSPP and S funds would appear in the governmental activities column of a government's government-wide financial statements. The GRaSPP S funds include the General, Special Revenue, DEBT SERVICE, Capital Project, Permanent and Internal Service funds. Debt service funds are included, while the remaining funds, all fiduciary, would not appear in the government-wide financial statements at all.Choice "a" is incorrect. An agency fund is a fiduciary fund. Fiduciary funds are excluded from presentation in the government-wide financial statements.
Choice "d" is incorrect. A private-purpose fund is a fiduciary fund. Fiduciary funds are excluded from presentation in the government-wide financial statements.
Choice "b" is incorrect. A pension fund is a fiduciary fund. Fiduciary funds are excluded from presentation in the government-wide financial statements.
