Which of the Following Differentiates the Accounting and Reporting for Federal

Which of the following differentiates the accounting and reporting for federal government agencies versus state and local governmental entities?

A) State and local governments use accrual accounting in the proprietary and fiduciary funds as well as government-wide statements; federal agencies use only the cash basis of accounting.
B) State and local governments do not account for apportionments and most do not account for allotments.
C) The federal government uses a dual-track method of accounting for proprietary accounts and budgetary accounts; state and local governments do not use budgetary accounting.
D) The budget is recorded in the general ledger of a state or local government, but not in a federal agency.