The GASB Requires Governments to Present Budgetary Comparisons in Their

The GASB requires governments to present budgetary comparisons in their external annual financial statements (either as an additional financial statement or as schedules in required supplementary information) . What does the GASB require these statements/schedules to include?

A) The original adopted budget and the final adopted budget
B) The original adopted budget, the final appropriated budget, and actual revenues and expenses on the government's budgetary basis of accounting
C) The original adopted budget, the final appropriated budget, and actual revenues and expenses on the accrual basis of accounting
D) The original adopted budget, the final appropriated budget, and actual revenues and expenditures on the modified accrual basis of accounting