Rule: Separate fund financial statements should be presented for governmental and proprietary funds to report additional and detailed information about the primary government. Choice "A" is correct. Fund financial statements are displayed to report additional and detailed information about the primary government.Choice "c" is incorrect. Budget comparisons are presented as required supplementary information, not in the fund financial statements.Choice "b" is incorrect. Internal service funds are presented in summary in the fund financial statements.Choice "d" is incorrect. Prioritization of general revenue distributions is displayed in the statement of activities in the government-wide financial statements.