According to GASB 34, Basic Financial Statements-and Management's Discussion and Analysis-for State and Local Governments, certain budgetary schedules are required supplementary information. What is the minimum budgetary information required to be reported in those schedules?
|
a. | A schedule showing the final appropriations budget and actual expenditures on a budgetary basis. | |
b. | A schedule showing the original budget, the final appropriations budget, and actual inflows, outflows, and balances on a budgetary basis. | |
c. | A schedule showing the proposed budget, the approved budget, the final amended budget, actual inflows and outflows on a budgetary basis, and variances between budget and actual. | |
d. | A schedule of unfavorable variances at the functional level. |
|
