Which of the following is NOT a basic government-wide financial statement?

The statement that is NOT a basic government-wide financial statement is the statement of cash flows. In government-wide financial reporting, the primary financial statements are the statement of net assets and the statement of activities.

The statement of net assets provides a snapshot of the government's financial position at a specific point in time, detailing assets, liabilities, and the net position of the governmental activities and business-type activities.

The statement of activities focuses on the inflows and outflows of resources, detailing how the government's financial activities have changed over a period, including revenues, expenses, and the overall change in net position.

In contrast, the statement of cash flows is more commonly associated with private sector accounting and is not considered a basic financial statement for government-wide reporting. While government entities may prepare a statement of cash flows for internal analysis or reporting purposes, it does not constitute one of the fundamental statements that present the government's overall financial health and operations in the context of government-wide financial statements.