Choice "B" is correct. Budgetary comparisons must be presented on the same basis of accounting as the adopted budget. In this instance, the preparation of the budget is on the cash basis so budgetary comparisons will be prepared on the cash basis. Budgetary comparison schedules should be accompanied by information (either in a separate schedule or in notes to RSI) that reconciles budgetary information to GAAP information.Choice "c" is incorrect. Although the modified accrual basis is GAAP, budgetary comparisons must be presented on the same basis of accounting as the adopted budget. In this case, the budget was adopted on the cash basis.Choice "d" is incorrect. The accrual basis of accounting is neither GAAP for governmental funds nor the basis of accounting used to adopt the budget. Budgetary comparisons must be presented on the same basis of accounting as the adopted budget. In this case, the budget was adopted on the cash basis.Choice "a" is incorrect. Budgetary comparisons must be presented on the same basis of accounting as the adopted budget. In this case, the budget was adopted on the cash basis.