Budgetary comparison schedules are affected by perspective differences. A perspective difference is a difference between the GAAP fund structure and the fund structure in the legally adopted budget. If a government has significant budgetary perspective differences, it

Must restate the legally adopted budget to the basis of accounting required by GAAP.

May elect to omit the schedules.

Must use a format for the schedules based on the structure in the legally adopted budget.

Must report budgetary comparisons in a statement as part of the basic financial statements.