"For each characteristic, concept, or financial reporting requirement listed below, place a Y for yes in the type of organization column if the item applies to that type of organization or N for no if it does not apply."

	State and Local Governments	Federal Government	Nongovernmental Not-for-Profit
Organization-wide financial statements
Management?s discussion and analysis (MD&A)
Annual performance report
Modified accrual
Reporting of program expenses separate from supporting expenses
Absence of defined ownership interests
Standards set by GASB
Standards set by FASB
Standards set by FASAB
Standards focused on both internal and external users of financial information