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Information related to a government's financial statements, financial position, results of operations, and even financial condition may be located in Management's Discussion and Analysis (MD&A),

Information related to a government's financial statements, financial position, results of operations, and even financial condition may be located in Management's Discussion and Analysis (MD&A), notes to the financial statements (Notes), required supplementary information (RSI), and in the statistical section of a CAFR (Statistical). Where in a government's financial report (MD&A, Notes, RSI, or Statistical) are each of the following types of information found?

1. Description of the component units of a reporting entity, including the criteria for including them in the reporting entity, and their relationship to the primary government

2. Comparison of the original appropriated budget, final appropriated budget, and actual inflows, outflows and balances for the year on the budgetary basis of accounting

3. 10-year schedules of data relevant to a government's revenue capacity, such as taxable assessed value and estimated actual value of taxable real property

4. Description of pension plans, including types of benefits and major elements of the pension formulas, number of employees covered, and contribution requirements

5. 10-year schedules showing the trends in the status of a government's pension plans, as well as the details of the changes in the net pension liability

6. Discussion of significant variances between a government's original budget, final budget, and actual results on a budgetary basis for the General Fund; also, discussion of currently known reason for variations they might significantly affect future services or liquidity

7. Disclosure of significant violations of finance-related legal and contractual provisions and actions taken to address such violations

8. 10-year schedules of changes in net position, showing expenses by function and revenues by source, and shown separately for governmental and business-type activities

9. Description of facts, decisions, or conditions known to management as of the date of the audit report that are expected to significantly affect the government's financial position

10. Description of risks related to cash deposits with institutions and investments

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