Choice "A" is correct. Budgetary comparison schedules should be presented as required supplementary information or in the Basic Financial Statements for the general fund and for each major special revenue fund that has a legally adopted annual budget.
Choice "b" is incorrect. Budgetary comparisons are made relative to fund financial statements, not government-wide financial statements.
Choice "d" is incorrect. Budgetary comparisons are mandated for General and Special Revenue Funds with legally adopted budget, not all governmental funds. Schedules should present both the original and amended budgets. Presentation of variances of the amended budget to the actual results are optional. Presentation of the variance of the original budget to the final amended budget is also optional.
Choice "c" is incorrect. No such requirement; the GASB does not mandate a specific basis of accounting for budgetary comparisons and does not mandate the point at which it is displayed.