THE CITIZEN'S GUIDE
Understanding Government Financial Statements
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Foreword from the CEO
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01. Introduction
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02. Understanding Government Financial Reports
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03. What the Government Owns and Owes (Statement of Financial Position)
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04. Money Earned and Money Spent (Statement of Financial Performance)
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05. Where the Cash Went (Cash Flow Statement)
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06. How the Money Changed Over Time (Statement of Changes in Net Assets)
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07. Spending vs. Plan (Statement of Comparison of Budget and Actual Amounts)
-
Foreword from the CEO
-
01. Introduction
-
02. Understanding Government Financial Reports
-
03. What the Government Owns and Owes (Statement of Financial Position)
-
04. Money Earned and Money Spent (Statement of Financial Performance)
-
05. Where the Cash Went (Cash Flow Statement)
-
06. How the Money Changed Over Time (Statement of Changes in Net Assets)
-
07. Spending vs. Plan (Statement of Comparison of Budget and Actual Amounts)
THE CITIZEN’S GUIDE : Understanding Government Financial Statements
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