| Presented as part of the financial chapter in the Comprehensive Annual Financial Report |
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Presented as part of the introductory chapter in the Comprehensive Annual Financial Report |
| Must present only topics required by GASB Statement 34 |
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Not limited to topics described in GASB standards |
| Provides a summary and analysis of the government’s overall financial position and operations |
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Not applicable |
Highly structured and requires information only on currently known facts, conditions, or decisions |
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Provides an opportunity to discuss future plans |
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