In the Footnotes to the Financial Statements of a CAFR

In the footnotes to the financial statements of a CAFR, there is a schedule reconciling the general fund "budgetary actual" results to the actual change in fund balances reported by the general fund in its operating statement. Which one of the following would not be included as a reconciliation item in this schedule?

A) The general fund accrues tax revenues to be received after the end of the year, while the legal budget does not include these as revenues.
B) The general fund includes the results of some activities that are not included in its legal budget.
C) The general fund accrues OPEB benefits earned by current employees, while the legal budget does not include these as expenditures.
D) The legal budget reports outstanding encumbrances at year-end as expenditures, while the general fund does not.