Required Supplementary Information (RSI)

4 Reporting

4.7 Required Supplementary Information (RSI)

4.7.10 Governments must present Required Supplementary Information (RSI) to meet the minimum financial reporting requirements. RSI generally includes schedules, statistical data, and other information. If the government prepares comparative financial statements, the RSI should include information for both years with exception of the MD&A which should include three-year data in the condensed financial statements.

4.7.20 If applicable, the following types of RSI are required:

  • Management’s discussion and analysis (MD&A)
  • Budgetary comparisons (governmental funds if budgets are legally required)
  • Infrastructure condition and maintenance data (if using the modified approach)
  • Pension plan information
  • Other postemployment benefit (OPEB) plan schedules
  • Revenue and claims development trend data (for public entity risk pools).