In which section of the Annual Comprehensive Financial Report $($ ACFR $)$ are the budget $-$ to $-$ actual comparisons of the major funds $?$ a $.$ Which accounting basis did the city follow to prepare its annual operating budget $?$ b $.$ Are the actual amounts on a GAAP or a budgetary basis $?$ Do the statements include a reconciliation of any differences between GAAP and budgetary largest reconciled items $?$ c $.$ Are the reported variances based on the original budget or the year $-$ end amended budget $?2.$ Does the ACFR include budget $-$ to $-$ actual comparisons of nonmajor funds $?$ If so $,$ in what section $?3.$ Does the government encumber goods or services that have been ordered but have not yet been received $?$ How $,$ if at all $,$ are encumbrances reflected on the g balance sheet $?$ How $,$ if at all $,$ are they reflected on the government $-$ wide statement of net position $?4.$ Do encumbrances that remain outstanding at year $-$ end lapse $?$ That is $,$ do the amounts that will be expended in the following year $,$ when the goods or services rebudgeted in the following year $?$ How can you tell $?5.$ Does the budget include contributions to a $"$ rainy day $"$ fund to deal with pandemics or other unanticipated emergencies $?$