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In December the Governmental Accounting Standards Board published two separate exposure drafts. The first, "Budgetary Comparison Schedules--Perspective Differences," clarifies existing guidance on budgetary comparisons in GASB Statement No. 34. This amendment would apply to governments with budgetary structures that prevent them from being able to present budgetary comparison information for their general funds and major special revenue funds. It would have governments present budgetary comparisons schedules as required supplementary information based on the fund, organization, or program ...