"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."

Accounting concept/characteristic applied	State/Local Gov't	Federal Gov't	Non-gov't Not-for Profit Org.
Organization-wide financial statements
MD&A
Annual Performance Report
Modified Accrual
Recording of Program Expenses Separate from Supporting Expenses
Absence of defined ownership interests
GASB Standards
FASB Standards
FASAB Standards
Standards focused on both internal and external users of financial information