Proprietary Funds

Multiple Choice

Proprietary funds:

A) Are required to present a reconciliation between the Statement of Revenues, Expenses, and Changes in Fund Net Assets and the Cash Flow Statement
B) Are required to present budget-actual statements in the fund statements
C) Are not required to accrue interest due more than 30 days after the end of the fiscal year
D) Are required to present a Statement of Revenues and Expenses and Balance sheet.