Which of the following statements is true regarding the budget vs. actual comparison disclosure?

A. The budget-to-actual comparison schedule is included in the footnotes to the CAFR

B. The budget-to-actual comparison schedule is included in the required supplementary information section of the CAFR

C. The budget-to-actual comparison schedule is included in the basic financial statements section of the CAFR

D. Municipalities are encouraged but not required to present a comparison schedule of budget-to-actual amounts