Which of the following is correct with respect to The Statement of Budgetary Resources?

	A.	The Statement of Budgetary Resources follows the budgetary (not accrual) basis of accounting.
	B.	The statement provides information on how budgetary resources were obtained and the status of those resources at year-end.
	C.	The budgetary basis of accounting is prescribed by OMB, not FASAB.
	D.	All of the above statements are correct.