40) Which of the following statements is correct? A) Because federal cntities have both budgetary and financial reporting requirements, a dual-track accounting system is employed using budgetary and fiduciary accounts. B) The Statement of Budgetary Resources is optional. It is prepared using the budgetary basis and provides information on the status of budgetary resources. C) The AICPA establishes the accounting and reporting standards for the U.S. government overall and for federal agencies and departments. D) The AICPA's Code of Professional Conduct recognizes FASAB standards as the highest level of authoritative standard for federal government agencies