Which of the Following Statements Is Incorrect with Respect to the Reconciliation

Which of the following statements is incorrect with respect to the Reconciliation of Net Operating Cost and Unified Budget Deficit Statement?

A) The purpose of the statement is to reconcile the net operating result revenue or cost) from the Statement of Operations and Changes in Net Position with the cash-based federal budget.
B) The statement is similar to the reconciliation of the Statement of Activities to the governmental funds Statement of Revenues, Expenditures, and Changes in Fund Balance required by state and local governments.
C) The Statement of Changes in Cash Balance from Unified Budget and Other Activities shows the relationship between the cash-based budget deficit and the change in the federal government's operating cash balance.
D) All of the above statements are correct.