The following GAAP requirements for budgetary reporting are true except

a. budgetary comparisons for the General Fund and major Special Revenue Funds must include expenditure data that is at least as detailed as the appropriations detail legally adopted in the budget.

b. budgetary comparisons for the General Fund and major Special Revenue Funds must be reported as required supplementary information (RSI).

c. the budgetary basis of accounting may be the cash basis.

d. governmental entities may report required budgetary information as part of the basic financial statements.