The government-wide financial statement primarily includes:

The government-wide financial statement provides a comprehensive overview of a government's financial position and results of its operations. It primarily includes long-term assets, liabilities, and deferred inflows of resources to give a complete picture of the government's overall financial health beyond just the short-term perspective.

Long-term assets reflect the resources that the government will use to provide services over time, such as infrastructure and buildings. Long-term liabilities demonstrate the obligations that extend beyond the current fiscal year, including bonds payable and other long-term debts. Deferred inflows of resources represent the acquisition of resources that are not yet recognized as revenue but will be in the future. This inclusion is critical as it helps stakeholders understand the timing and nature of financial commitments.

In contrast, current assets and liabilities focus solely on short-term financial positions and do not provide the same depth of insight into the government's long-term financial sustainability. Tax revenue forecasts and short-term cash flow projections are more operational and planning oriented and do not comprise the entire scope of government-wide financial statements as intended by principles of public sector accounting. Thus, the correct response illustrates the broader focus on long-term financial reporting that is essential for understanding a government's fiscal standing.