?Budgetary Presentations
As described in Chapter 4, a government’s basic financial statements must include a budgetary comparison (on the budget basis) for the general and special revenue for which annual budgets have been legally adopted either as part of the basic financial statements or as required supplementary information.
This requirement would apply to blended component units as well. Budgetary data for the discretely presented component units that use governmental accounting are not required to be presented.
Intra-Entity Transactions and Balances
Special attention is required for transactions between and among the primary government, its blended component units, and its discretely presented component units. The following table can
be used as guidance for recording and displaying certain of these intra-entity transactions and balances in the fund financial statements.
Taken From : Governmental Accounting Made Easy
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