For each characteristic, concept, or financial reporting requirement listed, indicate a $Y$ for yes in the type of organization column if the item applies to that type of organization or N for no if it does not apply.

$\backslash$table$[[\backslash$table$[[$Characteristic$,$ Concept, or Financial Reporting$],[$Requirement$]],\backslash$table$[[$State and Local$],[$Governments$]],\backslash$table$[[$Federal$],[$Government$]],\backslash$table$[[$Nongovernmental$],[$Not$-$for$-$Profit$],[$Organizations$]]],[$Accountability is the foundation of financial reporting,,,$],[$Management$\text{'}$s discussion and analysis $($MD&A$),,,],[$Performance & accountability report,,,$],[$Stewardship is identified as a financial statement purpose,,,$],[$A concern with budgetary compliance,,,$],[$Absence of defined ownership interests,,,$],[$Oversight by the Financial Accounting Foundation $($FAF$),,,],[$Required fund financial statements are presented as part of the financial report,,,$],[$Considered private sector standard$-$setting boards,,,$],[$Standards focus on just external users of financial information,,,$]]$