Which of the following groups is considered a primary user of a state or local government's general-purpose external financial statements?
A) Citizens.
B) Managers and administrators.
C) Employees.
D) Special interest groups.

Question

Quizplus · Accepted Answer

Citizens are considered the primary users of a state or local government's general-purpose external financial statements as they are the ones who elect officials and rely on the government to provide essential services. While managers and administrators, employees, and special interest groups may also use the statements to make decisions, they are not the primary users.

Which of the Following Groups Is Considered a Primary User