Final answer:
Revenue related to prior periods would be reported on the operating statement of a governmental fund, as it conforms to the modified accrual accounting used for such funds. Other options like liabilities and depreciation are not recorded on these statements as they do not follow the modified accrual basis.
Step-by-step explanation:
The question Which of the following would be reported on the operating statement of a governmental fund? pertains to a governmental accounting principle related to how transactions are reported in financial statements. Among the options provided, c. Revenue related to prior periods is typically the one recorded on the operating statement of a governmental fund under the modified accrual basis of accounting used for governmental funds. This approach recognizes revenues when they become measurable and available to finance the expenditures of the fiscal period.
The other options are not reported on the operating statement of a governmental fund because liabilities for the annual obligation to employee retirement plan and depreciation expense are part of accrual accounting and not typically recognized in governmental fund financial statements. Similarly, d. Resources received for services to be provided in future periods represent unearned revenues and would also not be recorded in the operating statement until the period in which the services are provided.