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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