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THE CITIZEN'S GUIDE
Understanding Government Financial Statements
Foreword from the CEO
01. Introduction
02. Understanding Government Financial Reports
03. What the Government Owns and Owes (Statement of Financial Position)
04. Money In and Money Out (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)
08. Why Should a Citizen Care About These Reports?
Download Printable Guide (PDF)