In DFAS Which of the following is a requirement for the preparation of Federal Financial statements in accordance with OMB Circular No. A-136 and GAAP: A. Financial statements should be comparative in nature B. Financial statements should include footnotes that contain necessary information for full disclosure for both current year and five prior year balances C. Financial statements as a whole should be consistent D. Financial statements should be sent to the Office of the Under Secretary of Defense (Comptroller) (OUSD(C)) for review