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【单选题】
下列关于工程项目竣工决算的说法中,错误的是( )。
A.
竣工决算应包括从筹建到竣工投产全过程的实际支出费用
B.
中央级大、中型基本建设项目竣工财务决算直接由财政部审核与审批
C.
国家确定的重点小型项目,竣工财务决算经主管部门审核后报财政部审批,或由财政部授权主管部门审批
D.
地方级基本建设项目竣工财务决算的报批,由省级财政厅确定
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