A Governmental Fund Budgetary Comparison Statement Or Schedule Should Be

The presentation of a governmental fund budgetary comparison statement or schedule may be part of the A. Basic financial statements and include the General Fund and certain special revenue funds. B. Basic financial statements and include the General Fund only.

Q 3-9: For which funds are budgetary comparison schedules or statements required? Should the actual revenues and expenditures on the budgetary comparison … A government may raise revenues only from sources available to it by law.

Statement 34 continues to require budgetary comparisons for certain funds, but has been amended by Statement 41, Budgetary Comparison Schedules—Perspective Differences, which explains how these requirements may affect some of a government’s reporting and disclosure of budgetary information.

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The provisions of this Statement should be implemented simultaneously with …. in schedules as a part of RSI.53 However, a government with significant …. major special revenue funds in a budgetary comparison statement as part of the basic.

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General Fund Part 3 Statement of Revenues, Expenditures and Changes A governmental fund budgetary comparison statement or schedule should A. Be prepared on the same basis the budget was enacted B. Always be prepared on a GAAP basis C. Always be prepared on a cash basis D. Be prepared only for the General Fund

Statement 34 continues to require budgetary comparisons for certain funds, but has … biennial budgets should also present annual budgetary comparison schedules for their … If a government passes a biennial budget that contains two legally …

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The presentation of a government fund budgetary comparison statement or schedule may be part of the A. Basic financial statements and include the general fund and certain special revenue funds B. Basic financial statements and include the general fund only

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