Choice "B" is correct. The reconciliation of governmental fund financial statements to government-wide presentations would be found on either the face of the financial statements or in accompanying schedules with expanded disclosure in the notes to the financial statements, both of which are components of the Basic Financial Statements defined by GASB #34.
Choice "a" is incorrect. Management's discussion and analysis is meant to be a succinct explanation of financial activity and does not include a reconciliation of the governmental funds to government-wide activity.
Choice "d" is incorrect. Although additional disclosures related to the reconciliation of governmental funds to government-wide activity may appear in the notes, the reconciliation itself should either appear in summary on the face of the financial statements themselves or in an accompanying schedule considered to be a continuation of the fund financial statement.
Choice "c" is incorrect. The reconciliation of governmental funds to government-wide displays does not appear as Required Supplementary Information.