Which of the Following Is a NOT a True Statement

Which of the following is a NOT a true statement with regard to accounting and reporting for federal government agencies versus accounting and reporting for state and local governments?

A) In their respective government-wide statements, state and local governments use the accrual basis of accounting whereas federal agencies use the cash basis of accounting.
B) State and local governments record appropriations whereas federal agencies record apportionments.
C) Federal agencies use a dual-track method of accounting for proprietary accounts and budgetary accounts; state and local governments use both budgetary and proprietary accounts only in governmental funds.
D) The budget is recorded in the general ledger of a state or local government, but not in the general ledger of a federal agency.