Which of the Following Statements Regarding Federal Government Reporting Is

Which of the following statements regarding federal government reporting is not true?

A) Similar to the government-wide Statement of Activities for state and local governments, program revenues are subtracted to determine the net cost of government services.
B) The Audit report includes an opinion on the financial statements and reports on internal controls but does not comment on compliance with laws and regulations.
C) On the balance sheet, the difference between assets and liabilities is called net position and is composed of unexpended appropriations and the cumulative result of operations.
D) The Statement of Budgetary provides information on how budgetary resources were obtained and the status of those resources at year-end. The budgetary basis of accounting is prescribed by OMB, not FASAB.