Choice "C" is correct. Presentation of variances from budget is optional information for display in the Required Supplementary Information section of a government's financial statements.
Choice "d" is incorrect. Governments must present their final amended budget as well as their originally adopted budget. Computation of the amount of the change between the budgets is optional.
Choice "b" is incorrect. Governments must present their actual data stated on the same basis as their budget.
Choice "a" is incorrect. Governments must present their originally adopted budget and final adopted budget in their required supplementary information. Computation of any change between those budgets is optional.