just need the last 3 columns

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 State and Local Governments Federal Government Characteristia, Concept, or Financial Reporting Requirement Accountability is the foundation of financial reporting Management'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 Y Y Y N Y Y Y Y Y Y Y Nongovernmental Not-for-Profit Organizations Y N N Y N Y Y