The Required Reconciliation of the Governmental Fund Financial Statement Information

The required reconciliation of the governmental fund financial statement information to the governmental activities information in the corresponding government-wide financial statements

A) Must be presented at the bottom of the fund financial statements and at the bottom of the government-wide financial statements.
B) Must be presented only at the bottom of the government-wide financial statements.
C) May be presented either at the bottom of the fund financial statements or in separate schedules.
D) Must be presented in separate schedules, not on the face of the financial statements.