Skip Navigation
small NCES header image
Financial Accounting for Local and State School Systems: 2009 Edition
NCES 2009-325
June 2009

Exhibit 2.  Financial statement components and user groups
Financial statement components Primary user group
Required Supplementary Information (including MD&A) Citizenry, legislators and oversight bodies, financial community
Government-wide financial statements Citizenry and legislators
Fund financial statements Oversight bodies, legislators, and financial community
Would you like to help us improve our products and website by taking a short survey?

YES, I would like to take the survey


No Thanks

The survey consists of a few short questions and takes less than one minute to complete.
National Center for Education Statistics -
U.S. Department of Education