Topics to be covered in the managements discussion and analysis:

A. Are determined based upon management's judgment

B. Must, at a minimum, cover the specific list of topics in GASB Statement No. 34 but may include additional topics that management considers significant.

C. Can only include topics not in the specific list in GASB Statement No. 34 if agreed to by both management and the auditors.

D. Are limited to a specific list of topics in GASB Statement No. 34.