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 amounts? If so$,$ what are the largest reconciled items?

c$.$ Are the reported variances based on the original budget or the year$-$end amended budget?