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The city of Budgetburg follows the standards of GASB 34 relative to the preparation of the city's financial statements. The city plans to present its Budgetary Comparison Schedules as part of the required supplementary information. Which of the following is not a true statement regarding this schedule?
a.The schedule must include the originally adopted budget, the final amended budget and the actual results for the year.
b.The schedule may use either GAAP or budgetary presentation formats and basis of accounting.
c.The schedule may include the computed difference between the original budget and the final amended budget.
d.The schedule must include the variance of actual performance from the final amended budget.
Answer:D
Choice "D" is correct. Presentation of the computed variance between the final amended budget and actual results is optional and not required.
Choice "b" is incorrect. The government may use any format or basis of accounting to present its budgetary comparison schedule as long as a reconciliation to GAAP is also prepared.
Choice "a" is incorrect. The originally adopted budget, final amended budget and actual data must be presented in the budgetary comparison schedule.
Choice "c" is incorrect. The schedule may compute the difference between original and final budget.