a. A municipality's budget is prepared on a cash basis. What basis of accounting would you recommend? Explain. Why are General, Special Revenue, and other governmental (expendable) funds typically controlled by fixed budgets integrated within the account structure, whereas Enterprise and other proprietary (nonexpendable) funds may be subject to less formal control through flexible budgets not integrated within the account structure? b. What types of budgetary amounts (i.e., column headings) are required in an annual budgetary comparison statement? Governments that present a budget variance column in the annual budgetary statement are disclosing the variance between the actual amount and which budgetary amount? c