| 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 | ||||||||||||
