3. According to GASB 34, Basic Financial Statements—

and Management’s Discussion and Analysis—for State and Local Governments, certain budgetary schedules are required supplementary information. What is the minimum budgetary information required to be reported in those schedules?

a. A schedule of unfavorable variances at the functional level.

b. A schedule showing the final appropriations budget and actual expenditures on a budgetary basis.

c. A schedule showing the original budget, the final appropriations budget, and actual inflows, outflows, and balances on a budgetary basis.

d. A schedule showing the proposed budget, the approved budget, the final amended budget, actual inflows and outflows on a budgetary basis, and variances between budget and actual.