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

A) Citizens.

Explanation:

General purpose financial statement is the statement that consist of balance sheet, statement of cash flow, equity statement and income statement.These principle are used for governing general account.The most common users of these statement are citizens who can be investors, creditors ,lender etc.

Other options are incorrect because managers,organizational workers, interest group or executives do not use general purpose financial statement as the main user .Thus, the correct option is option(A).

all you have to do is look at the pictures to find hope this is the lesson you were also hope this .